THE MAIN PROBLEMS AND IMBALANCES OF TAX POLICY IMPROVEMENT
Abstract
In this article, the scientific-theoretical content of the tax policy and strategy and the economic conditions for its occurrence are to ensure the effectiveness of the tax-budget system. Tax policy plays a very important role in the economic policy of any country. Tax policy is closely related to other economic policies of the state and influences them. Correct development of tax policy and determination of its strategic and tactical directions is a very urgent and complex process.
Keywords:
tax tax relations tax policy tax policy strategy tax policy tactics tax benefits tax policy directions state budget tax administration tax burdenReferences
Barulin S.V., Makrushin A.V., Timoshenko V.A. (2004) Nalogovaya politika Rossii. – Saratov: Satellit, S. 24-25.
Blaug M. (1996) Ekonomicheskaya mыsl v retrospektive. –M.: Delo Ltd, — 687 s.
Buyruq (2020) Davlat soliq qoʻmitasi Raisining 19.06.2020-yildagi “Davlat soliq xizmati organlari tuzilmasiga oʻzgartishlarni tasdiqlash toʻgʻrisida”gi 151-son buyrugʻi.
Carlos Silvani and Katherine Baer (1997) Designing a Tax Administration Reform Strategy: Experiences and Guidelines, IMF –36 pages.
Chugunova A.A. (2019) Povыsheniye imidja i prestija rabotы v nalogovыx organax kak vajnыy element silnoy sistemы nalogooblojeniya. J. Molodoy uchenыy. — № 42 (280). – S. 136-138. elektronnыy resurs – URL: https://moluch.ru/archive/280/63108/ (data obraщeniya: 11.01.2023).
Dementyeva N.M. (2009) Nalogovaya politika gosudarstva. https://nsuem.ru/science/publications/science_notes/issue.php?ELEMENT_ID=1689.
Farmon (2021) Oʻzbekiston Respublikasi Prezidentining 2021-yil 7-sentyabrdagi “Soliq majburiyatlarini bajarishda tadbirkorlik subyektlariga yanada qulay shart-sharoitlar yaratish chora-tadbirlari toʻgʻrisida”gi PF-6307-son Farmoni.
Goncharova T.M. (2010) Vыsshaya matematika. Prilojeniya opredelennogo integrala: uchebno- metodicheskoye posobiye dlya studentov ekonomicheskix spetsialnostey. MGUP. – 32 s
Gromov V.V. (2020) Nalogovaya konkurensiya v Rossii na raznыx etapax razvitiya nalogovoy sistemы // Finansovыy jurnal. T. 12. № 1. S. 41–57.
Harberger A. (1964) Taxation, Resource Allocation and Welfare. In: The Role of Direct and Indirect Taxes in the Federal Reserve System. Princeton Univ. Press for NBER at Brookings Inst.
Ismatov X.B. (2023) Soliq siyosati strategiyasini ishlab chiqish va amalga oshirish mexanizmlarini takomillashtirish: (PhD) ilmiy darajasini olish uchun yozilgan diss. avtoreferati. – Toshkent.
Joʻrayev A., Safarov Gʻ. (2005) Soliq nazariyasi. Oʻquv qoʻllanma. – T.: Iqtisod-moliya, 48-bet.
Karp M.V. (2001) Nalogovыy menedjment. Uchebnik dlya vuzov. – M.: Yuniti-dana,. – 39 s.
Kene (1960) Izbrannыe ekonomicheskiye proizvedeniya. – M.: Sosekgz.
Keyns Dj.M. (1993) Obщaya teoriya zanyatosti, protsenta i deneg. – M.
Krilav R. (1995) Konsepsii raspredeleniya nalogovogo bremeni // Posobiye po nalogovoy politike. Vashington: MVF, S. 43.
Kudbiyev Sh.D. (2022) Oʻzbekiston Respublikasi davlat soliq qoʻmitasi raisi Sh.D. Kudbiyevning MDH mamlakatlari soliq xizmatlari rahbarlarining Muvofiqlashtiruvchi kengashi doirasidagi nutqi materiallaridan. Minsk shahri. 2022-yil 5-6-noyabr.
Mayburov I.A. (2007) Nalogi i nalogooblojeniye. Uchebnik dlya studentov vuzov, obuchayuщixsya po spetsialnostyam. Pod red. I.A.Mayburova. – M.: Yuniti-dana,. – 655 s.
Mayburov I.A. (2010) Nalogovaya politika teoriya i praktika M.: Yuniti-Dana, S. 63.
Merkulova T.V. (2006) Institut naloga. Xarkov, S. 56.
Petrunin Yu.Yu., Panov M.I., Logunova L.B. (1995) Nalogovaya politika. // Ekonomika. Slovar po obщestvoznaniyu. – M.: KDU.
Qaror (2018) Oʻzbekiston Respublikasi Prezidentining 2018-yil 26-iyundagi “Davlat soliq xizmati organlari faoliyatini tubdan takomillashtirish chora-tadbirlari toʻgʻrisida”gi PQ-3802-son qarori.
Qaror (2019) Oʻzbekiston Respublikasi Vazirlar Mahkamasining 17.04.2019-yildagi “Davlat soliq xizmati organlari faoliyatini yanada takomillashtirish chora-tadbirlari toʻgʻrisida”gi 320-son qarori.
Sbornik (2017) Sbornik statey IX Mejdunarodnoy nauchno-prakticheskoy konferensii molodыx nalogovedov. Aktualnыe problemы nalogovoy politiki: (Minsk – Moskva – Yekaterinburg – Irkutsk – Vladivostok, aprel 2017 g.). / Shkola ekonomiki i menedjmenta. Vladivostok: – 359 s.
Smolyar M.Ya. (2013) Sovershenstvovaniye otsenki effektivnosti i rezultativnosti pri planirovanii programmnыx rasxodov byudjeta. J. Nauka o cheloveke: gumanitarnыe issledovaniya Rossiya, g. Omsk, str. 87-93.
Stiglis Dj. (1997) Ekonomika gosudarstvennogo sektora. M.: MGU, INFRA-M,. S. 471.
Vidyapina V.I., Dobrыnina A.I., Juravlevoy G.P., Tarasevicha L.S. (2003) Ekonomicheskaya teoriya: Uchebnik / Pod obщ. red. akad. V.I. Vidyapina, A.I. Dobrыnina, G.P. Juravlevoy, L.S. Tarasevicha. –M.: INFRA-M, -714 s.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
