Improvement of the Mechanism for Increasing the Efficiency of Taxes in Increasing the Local Budget Opportunities
Keywords:
local budget, budget opportunities, budget revenues, tax, property tax, land tax
Abstract
Based on the analysis of the current state of local budgets in Uzbekistan, the article contains opinions on increasing the effectiveness of taxes attached to them in increasing their financial capabilities, and based on the analysis, suggestions and recommendations are formulated. An analysis of the opinions of economists on improving the efficiency of local taxes is provided.
References
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13. Вазирлар Маҳкамасининг 2014 йил 18 августдаги қарори билан тасдиқланган “Қишлоқ хўжалиги экин майдонларининг норматив қийматини аниқлаш тизимини такомиллаштириш тўғрисида”ги Низом
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2. Oripovich A. Z., Rasulovich Z. J. Theoretical aspects of improving the system of taxation //Journal of Critical Reviews. – 2020. – Т. 7. – №. 7. – С. 83-90.
3. Ahrorov Z. Солиқ тизимининг иқтисодиётни модернизациялашдаги аҳамияти ва роли //Архив научных исследований. – 2020. – Т. 35.
4. Киясов Ш. У. Роль налога на доходы физических лиц в формировании доходной части государственного бюджета //Актуальные проблемы гуманитарных и естественных наук. – 2015. – №. 4-1. – С. 215-217.
5. Botirovich K. A., Batirovich K. S. Main Directions of State Budget Revenue Formation //Special Issue on Financial Development Perspectives of The Life Standard in Central Asia APRIL 2020
6. Islamkulov A. X. Ways to ensure the sustainability of direct tax revenues in budget revenues: ifn dissertation abstract for the degree //T.: BMA. – 2012.
7. Зайналов Ж. Р., Алиева С. С. Повышение роли налоговой политики в направлении аккумуляции финансовых ресурсов в доходы бюджетов всех уровней //Глобальные проблемы модернизации национальной экономики. – 2019. – С. 332-339.
8. Ahrorov, Z., & Alieva, S. (2022). Formation of Taxable Profit of the Enterprise in the Conditions of Developing Market Relations. Available at SSRN 4036423.
9. Kiyosov, PhD Sherzod. "The Importance of Social Assemblies of Personal Income Tax System in Reducing Poverty." International Finance and Accounting 2021.3 (2021): 16.
10. Niyazmetov I. et al. Study on Causes of Taxation SystemÂ’s Inefficiency: Evidence from Uzbekistan //International Journal of Management Science and Business Administration. – 2018. – Т. 4. – №. 3. – С. 60-72.
11. Kiyosov S. U. Actual Issues of Formation of Municipal Budgets //Вестник современной науки. – 2016. – №. 3-1. – С. 41-42.
12. Ahrorov Z. Issues of Regulation of the Economy through Taxes //International finance and accounting. – 2020. – Т. 2020. – №. 3. – С. 16.
13. Вазирлар Маҳкамасининг 2014 йил 18 августдаги қарори билан тасдиқланган “Қишлоқ хўжалиги экин майдонларининг норматив қийматини аниқлаш тизимини такомиллаштириш тўғрисида”ги Низом
14. Alieva, S. S. (2019). Modern Interpretation of Essence of Profit as a Source for Forming Financial Resources. Indonesian Journal of Innovation Studies, 8.
15. Ниязметов И. и др. Международный опыт налогообложения недвижимости //Общество и экономика. – 2021. – №. 2. – С. 119-130.
16. Talgatovich A. A. Modernization of the Tax System of the Republic of Uzbekistan Features and Problems of Modern Development //JournalNX. – Т. 6. – №. 12. – С. 309-321.
17. Агзамов А. Т. К вопросу выявления современных тенденций развития налогообложения физических лиц в республике узбекистан //Theoretical & Applied Science. – 2018. – №. 3. – С. 24-28.
18. Oripovich A. Z., Rasulovich Z. J. Theoretical aspects of improving the system of taxation //Journal of Critical Reviews. – 2020. – Т. 7. – №. 7. – С. 83-90.
Published
2022-11-23
How to Cite
Parmanov, S., & Usmonov, P. (2022). Improvement of the Mechanism for Increasing the Efficiency of Taxes in Increasing the Local Budget Opportunities. International Journal on Economics, Finance and Sustainable Development, 4(11), 79-84. https://doi.org/10.31149/ijefsd.v4i11.3688
Section
Articles
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