This article provides a definition of provision in accordance with international standards and the aspects that characterize them. The article discusses the features of assessed obligations, the main provisions related to assessed obligations in IFRS 37, the distinguishing characteristics of provision compared to other types of obligations, the procedure for recognizing provision (reserves), the levels for assessing the probability of resource outflow, and proposes five stages for recognizing an assessed obligation related to KPI-based incentives.
In this article, proposals have been developed to identify and solve the problems of accounting and auditing obligations in the activities of commercial banks of the republic, the optimal level of formation of banking obligations as a result of accounting obligations in the country's banks based on international standards, the organization of accounting obligations in banks that comply with international banking practice, improving accounting. Proper organization of accounting of liabilities in commercial banks ensures the effective functioning and economic stability of commercial banks. The main part of the liabilities of the balance sheet of commercial banks are liabilities, which amount to almost 85-90%. This article describes the research aimed at developing a methodology for the correct accounting of bank liabilities in commercial banks. Proposals and recommendations on this issue have been accepted for use in the development of accounting policy in the “National Bank of Foreign Economic Activity of the RU”. As a result of the research, the author has developed recommendations for the organization of accounting for liabilities in commercial banks.
The article examines the regulatory legal framework of Uzbekistan's tax legislation, focusing on tax legislation, tax payers' obligations and the role of tax administration bodies. The Tax Code of Uzbekistan is discussed as the basis of taxation, and the rights and obligations of taxpayers are studied. It also draws conclusions on common problems, including tax evasion, the informal economy, complex tax legislation, and the need for greater clarity and simplification of tax rules.
This article describes the theoretical basis of the audit of tax obligations. Also, the analysis of the results of the tax audit on tax obligations is given, and conclusions are drawn at the end of the article.
The article focuses on tax legislation, taxpayers' obligations and the role of tax administration bodies. It also draws conclusions on common problems, including tax evasion, complex tax legislation and the need for greater clarity and simplification of tax rules.
The article describes the emergence of tax obligations and their accounting issues. Directions for improving the accounting of tax obligations based on international standards of financial reporting are indicated.
This article covers the essence of state debt, its types, financial sources, the differences between foreign investment and state external debt. The article also describes in what cases and for what purposes the state resorts to debt obligations. The article analyzes the economic and financial situation of the debts received by Uzbekistan, and indicates from which countries and foreign financial institutions the amount of debt was received. It also provides a statistical analysis of the sectors and areas to which debt obligations received by Uzbekistan are directed.
In this article, the advantages of the transition to international standards of financial reporting and the procedure for determining the price of the operation according to the standard of IFRS No. 15 "Revenue under contracts with customers" are given. Also, in cases where there is a significant component of financing, the issues of recognition of revenues, financial income and expenses, long-term trade receivables and contractual obligations, reflection in accounting accounts and financial reporting are covered.
Ensuring the sustainability of commercial banks' liabilities is a prerequisite for strengthening their resource base and ensuring solvency. In particular, the stability of the share of regulatory capital in the volume of liabilities increases the resilience of a commercial bank to the consequences of financial crises, and ensuring the adequacy of deposits plays an important role in strengthening the bank’s resource base.
In the context of the development of the digital infrastructure, the specific features of the tax debt collection mechanism in the tax administration were studied in this article, the main focus is on the role of tax legislation and the obligations of taxpayers. Also, conclusions were drawn on general problems, including the need to improve the enforcement of tax obligations and tax evasion, and the need to make tax legislation and tax rules more precise and simpler. At the same time, some important reforms were studied and scientific-practical conclusions and proposals were developed on foreign experience and its application in our country.
In the Republic of Uzbekistan, special attention is paid to ensuring the required level of collection of taxes and other mandatory payments, organizing the activities of large taxpayers, implementing the tax administration of taxpayers, and fundamentally improving the provision of service and technical services based on mutual cooperation in the fulfillment of tax obligations.
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. It is envisaged to fundamentally improve the mutual cooperation of taxpayers in the implementation of tax administration and the fulfillment of republican tax obligations.
In this article, special attention is paid to the regulation of taxation of subsoil users in the Republic of Uzbekistan, ensuring the necessary level of collection of taxes and other mandatory payments, implementation of tax administration of taxpayers and the fundamental improvement of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. Taxation of underground entrepreneurs is a complex and difficult area that requires careful consideration and improvement. Provides an overview of issues related to the taxation of underground entrepreneurs and suggests potential areas for improvement. Taxation of underground entrepreneurs is a complex issue that requires deep consideration and improvement. By addressing the issues related to the tax regime, transparency, tax administration and tax incentives, it is possible to create a more favorable and favorable environment for entrepreneurs of underground resources, to promote investment, economic growth and sustainable development of the sector.
This research paper investigates the relationship between government external debt and economic growth, focusing on its nature and impact. The findings suggest that the nature of government external debt, encompassing its composition, terms, and sustainability, significantly affects its impact on economic growth. Additionally, the analysis examines debt levels, debt service obligations, and the effectiveness of debt management strategies. The paper concludes by discussing policy implications and proposing measures to ensure sustainable debt management practices that foster long-term economic growth.
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.
This article covers a wide range of reforms aimed at creating favorable conditions for conducting business activities in the tax and financial spheres in the country in recent years, improving the investment climate and further strengthening the trust of business circles. Extensive introduction of modern information and communication technologies and advanced automated methods of analysis into the tax administration process has been carried out to provide comprehensive assistance to taxpayers in the implementation of tax obligations and to develop impressive mechanisms for the Prevention of tax offenses and to analyze tax risks and assess the results, Foreign experience of tax-analysis has been studied, scientific and practical conclusions and proposals.
This article deals with the widespread introduction of modern information and communication technologies and advanced automated methods of analysis in the process of tax administration, comprehensive assistance to taxpayers in the fulfillment of their tax obligations, the development of effective mechanisms for the prevention of tax offenses and the introduction of modern methods of tax control, most importantly, it serves to reduce conspiratorial activities in the economy and increase the level of transparency. In this direction, a study was made of ways to improve the activities of tax authorities and evaluate their effectiveness, within the framework of the study, conclusions and proposals were formed.
In this article, the effective collection of tax debts is essential to maintain a stable financial environment and ensure government revenues. Studies the strategy of improving the mechanism for charging tax debts in tax authorities. Having studied existing practices, legal framework and technological solutions, this study aims to offer effective ways to improve the recovery of tax obligations. In addition, the formation of trust and perception in justice and the use of effective coercive measures also increase compliance theoretical and practical aspects have been highlighted the trends in the development of relationships.
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.
In this article, after studying the experiences of advanced foreign countries in the taxation of natural resources in our country, it is proposed to organize their taxation, ensure the necessary level of collection of taxes and other mandatory payments, implement the tax administration of taxpayers and fundamentally improve the provision of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. special attention is paid.
In the article discusses issues of improving the methodological aspects of drawing up an interim balance sheet during the liquidation of enterprises. In order to form the intermediate liquidation balance of the liquidated enterprise, the stages of determining obligations, the work to be performed at each stage, the register of creditors claims and forms of an intermediate liquidation balance are proposed.
This article dedicates to research the recognition and valuation of liabilities, including the recognition, valuation and reflection of assessed liabilities in accounting and conclusions are formulated based on the results of the study.
In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.
In this article, the state of problems in the payment of taxes by taxpayers in the Republic of Uzbekistan is analyzed, and based on these analyzes, suggestions and recommendations have been developed to further improve the service system for taxpayers, to eliminate problems in the implementation of tax obligations by taxpayers
