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THE IMPACT OF TAX AUDIT ACTIVITIES ON THE BUDGET SYSTEM: ANALYSIS AND PROSPECTS
Zilola Atamuratova

The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

02/14/2025
  • PDF (Russian)
190-194 63 19
THE ROLE OF THE TAX POTENTIAL OF THE REGION IN THE FORMATION OF LOCAL BUDGET REVENUES
Muslimjon Ismailov

This article analyzes the indicators that affect the tax potential of the region in the formation of local budget revenues. The system of budgetary and tax policy measures to increase local budget revenues, tax collection mechanisms, the ability of regions to pay taxes, and the relationships that occur in the process of increasing and collecting taxes are highlighted based on foreign experience.

05/06/2025
  • PDF (Uzbek)
883-890 121 95
VALUE-ADDED TAX ADMINISTRATION, ITS SOCIO-ECONOMIC IMPORTANCE
Eldor Turdaliev

Studying the administration of value-added tax in our country is also related to the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications, and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions to the determination and calculation of the value-added tax base, relevant conclusions were formed and recommendations were developed.

08/29/2024
  • PDF (Uzbek)
325-334 57 39
THE ESSENCE, GROUPING AND CRITERIA FOR DETERMINING LARGE TAXPAYERS IN UZBEKISTAN
Dilshod Muzaffarov

This article analyzes foreign experience in implementing tax administration for large taxpayers, and as a result of this analysis, issues of improving the tax legislation of the Republic of Uzbekistan, proposals and recommendations for further improving tax administration for large taxpayers were developed.

04/06/2025
  • PDF (Uzbek)
260-267 64 51
ISSUES OF HARMONIZING THE MECHANISM OF TAX DEBT COLLECTION IN FOREIGN COUNTRIES WITH THE NATIONAL TAX SYSTEM
Anvar Otaganov

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the relationship development trends that the formation of trust and perception of justice and the use of effective coercive measures also increase compliance are highlighted.

08/29/2024
  • PDF (Uzbek)
335-343 52 21
THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF BUSINESS ACTIVITIES
Zarina Makhammatova

This article examines the analysis of tax reforms and tax incentives provided to business entities in the Republic of Uzbekistan. The essence of tax incentives and their impact on the country's economy are explored. Special attention is given to the importance of tax incentives in supporting entrepreneurial activities, attracting investments, stimulating innovation, and enhancing export potential. The existing problems in the application of tax incentives are also analyzed, and possible solutions are proposed.

06/05/2025
  • PDF (Uzbek)
247-252 101 44
FOREIGN EXPERIENCE ON AN EFFECTIVE TAX MECHANISM FOR THE DISTRIBUTION OF ADDED VALUE
Janibek Urazmatov

The process of economic liberalization, the aggravation of fiscal policy problems and the increase in the tax potential of taxpayers, the use by the state of effective means of modernizing the tax system in many ways, the distribution of added value also directly depends on the organization of an effective tax mechanism. It is important to study the directions of organizing an effective tax mechanism for the distribution of added value as a separate direction of the reform of the tax system, which today causes a lot of discussion. Based on this, this article discusses the issues of value added taxation.

08/29/2024
  • PDF (Uzbek)
371-379 65 28
GENERAL RULES ON TAX CONTROL IN TRANSFER PRICING
Jakhongir Abdiev

In this article, in order to stabilize the financial situation of prestigious companies in the world, create new jobs and achieve economic growth, it is necessary to "transition to international standards of management, use transfer pricing in the process of concluding financial transactions in entities of the cluster and cooperative system, and present financial and management reports on operational segments." . International experience testifies to the fact that a sufficient information base has been formed on the theoretical, methodological and organizational aspects of these problems, and special scientific and innovative research is being conducted in this regard. According to the research, "US Federal Tax Service (IRS) received 3.4 billion dollars obtained as a result of illegal allocation of royalties and other costs in the process of trade deals between UK and US companies in the process of formation of transfer pricing." that dollar income was returned to the main company located in England" indicates the seriousness and importance of the issue.

08/29/2024
  • PDF (Uzbek)
189-198 47 40
THEORETICAL AND ECONOMIC BASIS OF SERVICE TO TAXPAYERS IN THE TAX SYSTEM OF UZBEKISTAN
Farrukh Ganiyev

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. burdening economic entities implementing tax administration and fundamentally improving the mutual cooperation of taxpayers in the fulfillment of republican tax obligations.

08/29/2024
  • PDF (Uzbek)
87-96 159 35
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