IMPROVEMENT OF TAX POLICY UNDER ECONOMIC REFORMS IN UZBEKISTAN
Abstract
The article analyzes the theoretical and practical aspects of improving tax policy in our Republic, as well as current problems. Today, tax policy occupies an important place in the economic policy pursued by the state and serves to further improve the legal culture of taxpayers, ensure the stability of tax revenues to the state budget, strengthen tax discipline, as well as ensure equality among taxpayers. Within the framework of the scientific research, problems in the implementation of tax policy and admi nistration in the Republic of Uzbekistan were analyzed, and foreign experience was studied, and the possibilities of applying this experience in our national tax system were assessed. Also, specific proposals have been developed on improving taxation, creating an equal environment for taxpayers, and abolishing certain tax benefits as priority areas for improving tax policy in Uzbekistan.
Keywords
tax policy, tax administration, fiscal policy, tax system, taxpayer, tax control, tax service, tax benefit
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