Tax reform in the Republic of Uzbekistan: the approaches used and their compliance with the criteria developed by leading schools of economic thought

 
PIIS020736760010591-9-1
DOI10.31857/S020736760010591-9
Publication type Article
Status Published
Authors
Affiliation: Tashkent State Economic University
Address: Uzbekistan, Tashkent
Affiliation: Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Address: Uzbekistan, Tashkent
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, Tashkent
Journal nameObshchestvo i ekonomika
EditionIssue 7
Pages75-85
Abstract

The article discusses the methodological approaches to taxation used in the process of reforming the tax system of the Republic of Uzbekistan. The approaches have been evaluated in terms of meeting the criteria developed by leading schools of economic thought. A number of proposals have been worked out to improve the classification of taxes and mandatory payments, as well as of some fiscal instruments being applied within the republic.

Keywordsleading schools of economic thought, taxation concepts, tax burden, tax system, tax classification, taxation tools
Received14.08.2020
Publication date14.08.2020
Number of characters25409
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