Some Issues on Perfection of the Tax System of the Republic of Uzbekistan

Authors

  • D.M. Mutalova Ph D, professor of TSEU Author
  • F.P. Azimova Old. prep TITLP Author
  • Yuldasheva M. Old. prep TIIZhT, Tashkent Author

DOI:

https://doi.org/10.61841/v3fn9r73

Keywords:

taxes, tax system, concept, development, improvement, criteria, individual entrepreneur, small business, efficiency

Abstract

The article gives an analysis of the development of the economy of the Republic of Uzbekistan in recent years, discloses the role of individual and small business in this development, analyzes the adopted new Tax Concept on reforming the tax system, identifies certain omissions and shortcomings, offers suggestions for further improvement of the Tax Policy. 

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References

1. The decree of the President of the Republic of Uzbekistan from June 29, 2018 No. 5468 “On the Concept of improving the tax policy of the Republic of Uzbekistan”

2. The decree of the President of the Republic of Uzbekistan from December 26, 2018 No. 4086 “On the forecast of the main macroeconomic indicators and parameters of the State budget of the Republic of Uzbekistan for 2019 and budget guidelines for 2020-2021”

3. T he decree of the President of the Republic of Uzbekistan “On measures to further improvement of the tax policy of the Republic of Uzbekistan” from September 26, 2019.

4. Mutalova D. M. The simplified order of taxation in the Republic of Uzbekistan: problems and solutions. Monograph. T.: Economics, 2011.

5. Mutalova D.M. Taxation of small business and entrepreneurship. Manual T.:TSUE,2018

6. Data of the State Statistics Committee of the Republic of Uzbekistan.

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Published

30.04.2020

How to Cite

Mutalova, D., Azimova, F., & M. , Y. (2020). Some Issues on Perfection of the Tax System of the Republic of Uzbekistan. International Journal of Psychosocial Rehabilitation, 24(2), 637-642. https://doi.org/10.61841/v3fn9r73