Modernization of the taxation system of the Republic of Usbekistan

 

PII S020736760010115-5-1 DOI 10.31857/S020736760010115-5 Publication type Article Status Published Authors А. Rassulev  Affiliation: Tashkent State Economic University Address: Uzbekistan Sergey Voronin Affiliation: Chief Expert, Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan Address: Uzbekistan Z. Muhitdinov Occupation: post-graduate at the Academy of Public Administration under the President of the Republic of Uzbekistan Affiliation: Academy of Public Administration under the President of the Republic of Uzbekistan Address: Uzbekistan Journal name Obshchestvo i ekonomika Edition Issue 6 Pages 53-63 Abstract The article considers the main aspects of tax reform in the Republic of Uzbekistan. An assessment of the improvement measures aimed at complying with the criteria of scientific theories of taxation is carried out. A number of recommendations are given to improve the classification of taxes and mandatory payments, as well as existing tax instruments. Keywords taxation theory, tax burden, tax system, tax reform, tax policy concept Received 28.06.2020 Publication date 29.06.2020 Number of characters 25707 Cite   GOST MLA Rassulev, А., Voronin, Sergey, Muhitdinov, Z. "Modernization of the taxation system of the Republic of Usbekistan." Obshchestvo i ekonomika 6 (2020):53-63. DOI: 10.31857/S020736760010115-5 APA Rassulev А., Voronin S., Muhitdinov Z. (2020). Modernization of the taxation system of the Republic of Usbekistan. Obshchestvo i ekonomika (6), pp.53-63 DOI: 10.31857/S020736760010115-5

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