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

Rassulev, А.; Voronin, S.; Muhitdinov, Z.

doi:10.31857/S020736760010591-9

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Obshchestvo i ekonomika

Issue 7

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

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

PII

S020736760010591-9-1

DOI

10.31857/S020736760010591-9

Publication type

Article

Status

Published

Authors

А. Rassulev

Affiliation: Tashkent State Economic University
Address: Uzbekistan, Tashkent

S. Voronin

Affiliation: Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Address: Uzbekistan, Tashkent

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, Tashkent

Journal name

Obshchestvo i ekonomika

Edition

Issue 7

Pages

75-85

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.

Keywords

leading schools of economic thought, taxation concepts, tax burden, tax system, tax classification, taxation tools

Received

14.08.2020

Publication date

14.08.2020

Number of characters

25409

Cite

GOST
MLA	Rassulev, А., Voronin, S., Muhitdinov, Z. "Tax reform in the Republic of Uzbekistan: the approaches used and their compliance with the criteria developed by leading schools of economic thought." Obshchestvo i ekonomika 7 (2020):75-85. DOI: 10.31857/S020736760010591-9
APA	Rassulev А., Voronin S., Muhitdinov Z. (2020). Tax reform in the Republic of Uzbekistan: the approaches used and their compliance with the criteria developed by leading schools of economic thought. Obshchestvo i ekonomika (7), pp.75-85 DOI: 10.31857/S020736760010591-9

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