METHODOLOGICAL PRINCIPLES OF DETERMINING THE TAX BASE IN REGULATING THE FIELD OF TAXATION
Abstract
This article provides information about the types of taxes available in the tax system of our republic and the methodology, features, and rules of the procedure for determining the tax base, as well as the factors and levers that influence these methods. In addition, the general methods and rules of the procedures for determining the tax base in the world tax system were also highlighted, and comments were made about the general aspects that regulate it in the field of taxation.
Keywords:
taxes tax system tax policy profit incomeReferences
Artur Laffer (2008) "The End of Prosperity: How Higher Taxes Will Doom the Economy-If We Let It Happen", Stephen Moore and Peter J. Tanous.
Auerbach A.J., Feldstein M. (2002) Handbook of Public Economics 1st Edition - October 21,. Editors: Hardback ISBN: 9780444823151 Bird R. M., Zolt E. M. (2005) The limited role of the personal income tax in developing countries //Journal of Asian Economics. – Т. 16. – №. 6. – С. 928-946. Hines Jr J. R. (2008) Reconsidering the taxation of foreign income //Tax L. Rev. – Т. 62. – С. 269.
Jo’raev A.S., Kuziyeva N.R. (2005) MARKAZIY OSIYO DAVLATLARI SOLIQ TIZIMI O’QUV QO’LLANMA Toshkent.
Jo’rayev A., Shirinov S. (2015) Soliq statistikasi va prognozi: O’quv qo’llanma/ O’zbekiston Respublikasi Oliy va o’rta maxsus ta’lim vazirligi; –T.: “IQTISOD-MOLIYA”, –392 b. Keen M. (1993) The welfare economics of tax co-ordination in the European Community: A survey //Fiscal Studies. – Т. 14. – №. 2. – С. 15-36.
Shamsutdinov F.Sh., Shamsutdinova Sh.F. (2011) Chet mamlakatlar soliq tizimi. (Darslik). –T.: «Fan va texnologiya», 508 bet. ISBN 978-9943-10-553-9. Slemrod J. (2007) Cheating ourselves: The economics of tax evasion //Journal of Economic perspectives. – Т. 21. – №. 1. – С. 25-48. Sørensen P. B. (2010) Dual income taxes: a Nordic tax system //Tax reform in open economies: international and country perspectives, Cheltenham, Edward Elgar. – С. 78-108.
Thomas Piketty (2017) “Capital in the Twenty-First Century” – August 14, by Thomas Piketty (Author), Arthur Goldhammer (Translator).
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
