The article discusses that the tax administration methodology is an important aspect of the tax system, and its continuous improvement is important in ensuring the effective collection, compliance and fairness of taxes. Also, the main problems encountered in the tax administration were considered and ways of improvement were proposed. In addition, several strategies for improving tax administration are proposed to solve the problems. The improved methodology of tax administration is based on the fact that it helps to create a fair and efficient tax system that supports economic growth and sustainable development.
The article examines the issue of improving the method of assessing the level of competence of employees in sewing and knitting enterprises in search of opportunities for effective use of labor resources.
This article highlights potential strategies and approaches for improving taxpayer service mechanisms in Uzbekistan. Implement a comprehensive digital transformation strategy to modernize the tax administration. Development of user-friendly online portals and mobile applications that enable taxpayers to file returns, make payments and access tax information conveniently. Initiate taxpayer education campaigns to increase awareness of tax obligations, benefits and deadlines. Simplification of tax procedures and forms, their simplification and convenience for taxpayers. In particular, simplification of taxation requirements for small businesses and individual taxpayers will be explored. Increase transparency in tax processes by providing taxpayers with clear explanations on tax assessment and refunds, and invest in training and capacity building of tax authorities to ensure effective service to taxpayers. Improving taxpayer service mechanisms in Uzbekistan is important to encourage voluntary compliance, reduce tax evasion and promote a positive business environment.
The article covers issues of improving the tax audit of tax expenses. Theoretical issues of tax audit of tax expenses are studied and proposals for its improvement are given.
The article highlights issues of improving desk tax audits, which are an integral part of tax control. Based on data obtained from practice, an analysis was carried out and proposals were made to improve the desk tax audit
this article reveals the improvement of housing and communal services based on econometric models and its economic and statistical analysis and features. Practical suggestions and recommendations for improving the activities of housing and communal services based on econometric models are also provided.
This article presents the formulas for calculating the tax potential of economic sectors and regions, as well as the development of existing innovative methods and methodological approaches in determining the main aspects of programs for the improvement of tax policy, the equalization of budget expenditure needs, and a wide range of economic-mathematical modeling and forecasting in order to increase the efficiency of public finance management. Proposals for the introduction of large-scale methods are presented.
The article proposes issues of improving the taxation system in order to ensure the implementation of long-term strategies and programs in the development and prospects of the mining and metallurgical sector. In the opinion of the author, in order to further strengthen macroeconomic stability and achieve high economic growth, in order to produce competitive products, it is necessary to pay attention to issues of improvement in the collection of tax for the use of subsoil in the enterprises of the mining and metallurgical industry based on international experiences.
This article examines issues related to the improvement of taxation of small and medium-sized business entities. Small and medium-sized businesses play an important role in stimulating economic growth, stimulating innovation and creating employment opportunities. However, it aims to identify the main problems faced by small and medium-sized businesses from the point of view of taxation and to propose potential solutions to improve their tax obligations and ease the tax burden. In solving these problems, both local and international experience were taken into account. The results of this study can inform policymakers, tax authorities, and business owners to develop effective strategies for improving the taxation system for small and medium-sized businesses, which will help them grow and contribute to overall economic development. Because with the help of this tax, conclusions and proposals were developed on the results of activities for the purpose of taxation of enterprises.
The article states that tax authorities can improve their ability to detect possible tax evasion, ensure fair and equitable taxation, and ultimately contribute to the overall efficiency of the tax system by improving the practice of monitoring counterparties and taxpayers' activities. In many cases, taxpayers may provide incorrect or incomplete information, which makes it difficult for tax authorities to verify the authenticity of transactions and identify possible tax evasion schemes. Solving these problems requires the implementation of measures to improve the practice of monitoring the activities of taxpayers, whose participation in the audit of counterparties and tax monitoring.
The article examines the development and improvement of banking activities in the context of diversification, identifies the priority directions of development of the banking services market. The directions of improving their elements and mechanisms of the banking services market are substantiated, the characteristic features of the development of banking activities and their impact on the social and economic development of the Republic of Uzbekistan are highlighted and described.
Improving the procedures for providing subsidies, benefits and preferences to business entities are underway. In addition, the introduction of the stability rating of business entities in Uzbekistan is one of the important tasks of the main change made in the tax legislation and the improvement of the procedure for granting tax benefits by introducing new approaches to them, increasing the size of market services, expanding the opportunities for creating new jobs for the population. Also, in order to ensure the implementation of the priorities established within the framework of the open dialogue of the president with entrepreneurs, which was held on August 18, 2023, as well as to create more favorable conditions for business entities operating in accordance with the requirements of legislation, paying taxes on time, and to encourage them, the introduction of stability rating of
In developed countries, by improving the practical foundations of the credit mechanism, the role of commercial banks in the development of the real sector of the economy, in ensuring the efficiency of the use of loans, and in the development of bank lending activities on the basis of innovations is ensured. The article reveals urgent problems related to the improvement of the practical foundations of the credit mechanism and develops scientific problems aimed at solving these problems.
The article highlights issues of improving the accounting of tax expenses. Theoretical issues of tax expenditures are studied and proposals for their improvement are given.
This article discusses debt slavery, the first adoption of the bankruptcy law, government defaults, the occurrence of insolvency, elements of insolvency, the need to change the statute of limitations for collecting tax debts, artificial debt, writing off bad debts and other issues. improving its mechanism by studying foreign experience.
The article is based on the fact that the distribution of profits of joint-stock companies and the improvement of the calculation of dividends paid to shareholders is an urgent issue. Based on the analysis of the data obtained from the practice, the accounting of profit distribution and dividend payments is covered
In the article, the composition of local budget revenues, the role of land tax, which is considered as a local tax, in the budget-tax policy, scientific and theoretical views on the formation of local budget revenues, as well as the organizational, legal and financial foundations of the formation of local budget revenues, the existing land tax in the conditions of tax reforms carried out in our republic today, in particular, the characteristics of these taxes, the experience of foreign countries in order to further improve the effective and productive use of land.
This article covers the issues of improving internal audit in the public sector. It is proposed to use foreign experience in the organization of internal audit.
Tax reforms aimed at creating a fair, transparent, long-term and international tax system in the Republic are economically and legally based and are convenient and beneficial for taxpayers. First of all, the legal basis for guaranteeing the activities of business entities and investors in the tax field was created, and the new tax concept, the Tax Code and more than 150 laws, decrees, decisions and other regulatory documents were adopted. In order to create a level playing field, more than 80 different tax incentives have been canceled. The practice of granting individual benefits has been abandoned. This article describes ways to improve taxation of business entities and problems.
The article covers the issues of improving the chamber tax inspection. Analyzes were conducted based on the data obtained from the practice, and proposals were made to improve the chamber's tax inspection
This article is devoted to the analysis of the importance of large tax-paying enterprises in the formation of the Republican budget and the share of taxes paid by them in the formation of the total budget revenues. Also, the article highlights the issues of improving the tax administration in large enterprises, as well as the criteria for identifying large taxpayers. The article draws conclusions based on comparative analysis of the effectiveness of the interregional tax inspection on established large taxpayers, deficiencies in the tax administration of legal entities and the reasons for their occurrence, and sheds light on the recommendations for practical problems, taking a model from foreign experiences
This article focuses on improving the development of the transport-logistics system in Uzbekistan and focusing on the transport-logistics corridors of Uzbekistan. At the same time, it is proposed to put into practice the mechanisms for fulfilling the tasks defined in the "Uzbekistan-2030" strategy, ways to improve the modern transport-logistics system that meets the requirements of the present time.
This article provides a detailed analysis of the significance of innovative management methods in higher education institutions, as well as the challenges encountered during their implementation. Innovative management is viewed as a system aimed at improving the quality of the educational process, preparing competitive professionals, and promoting scientific research. Based on the survey results, key factors for enhancing innovative management are identified, including the development of human resources, funding, and the use of information technologies. Recommendations for the implementation and development of innovative management models are also presented.
This article covers the issues of improving profit tax accounting based on international standards of financial reporting. Also, the accounting of profit tax is presented on the basis of practical information.
The article examines important issues related to the improvement of excise tax administration. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. Analyzes issues and suggests potential solutions to enhance excise tax collection, streamline administrative processes and ensure compliance. By addressing these issues, countries can optimize excise tax revenues and achieve better fiscal and regulatory outcomes.
