Direct and Indirect Tax Administration in Uzbekistan
Keywords:
Direct taxes, indirect taxes, corporate tax, income tax, resource taxes, tax base, tax object, tax period, tax rate, tax incentive.
Abstract
This article discusses the organization of direct and indirect tax administration, including the procedures for calculating and paying these taxes, their fiscal importance in the state budget, as well as some issues of improving administration in this direction.
References
The Tax Code adopted by the Law of the Republic of Uzbekistan dated December 30, 2019 No. O'RQ-599, (national database of legal documents - https://lex.uz/docs/4674902).
Law of the Republic of Uzbekistan No. ORQ-891 of December 28, 2023 "On Amendments and Additions to Certain Legislative Documents of the Republic of Uzbekistan in Connection with the Adoption of the Main Directions of Tax and Budget Policy for 2024" (National Database of Legal Documents - https:/ /lex.uz/docs/6718864);
Law of the Republic of Uzbekistan dated December 25, 2023 "On the State Budget of the Republic of Uzbekistan for 2024" No. O'RQ-886 (national database of legal documents - https://lex.uz/docs/6707765).
Resolution No. 489 of the Cabinet of Ministers of the Republic of Uzbekistan dated August 14, 2020 "On measures to improve the tax administration related to value added tax and foreign legal entities" (national database of legal documents - https://lex.uz/docs /4948595);
Decree No. PF-132 of the President of the Republic of Uzbekistan dated August 30, 2024 "On measures to implement the tasks set in the fourth open dialogue of the President of the Republic of Uzbekistan with entrepreneurs" (national database of legal documents - https://lex.uz/docs /7089547).
Пансков В.Г. (2016) Налоги и налогообложение. Учебник и практикум. 5-е изд, перераб. и доп. –М.: “Издетельство Юрайт”, 206 с. / Panskov V.G. (2016) Tax and Taxation. Textbook and workshop. 5th ed., Rev. and add. –M.: “Yurayt Publishing House”, 206 p.
Александров, И.М. (2017) Налоги и налогообложение / И. М. Александров. -М.: Дашков и К, 317 с. / Alexandrov, I.M. (2017) Taxes and taxation / I. M. Aleksandrov. -M.: Dashkov and K, 317 p.
Щербаков А.П., Ткач Е.С. (2020) К вопросу о сущности налогового администрирования и возможности его совершенствования на основе зарубежного опыта. Журнал “Учет и контроль” №2. / Shcherbakova A.P., Tkach E.S. (2020) On the issue of the essence of tax administration and the possibility of its improvement based on foreign experience. Journal "Accounting and Control" No. 2.
Ўрмонов Ж.Ж. (2018) Тадбиркорлик субъектлари фаолиятини солиқ механизми воситасида тартибга солишни такомиллаштириш масалалари. Иқтисодиёт фанлари доктори (DSc) илмий даражасини олиш учун ёзилган диссертацияси. 27-38 б. / Urmonov J.J. (2018) Issues of improving the regulation of business entities through the tax mechanism. Dissertation for the degree of Doctor of Economics (DSc). 27-38 p.
Эргашев И.А. Солиқ маъмуриятчилигининг натижаси сифатида солиқ мажбуриятининг ҳуқуқий табиати. Тошкент давлат юридик университети, юридик фанлар ахборотномаси, Илмий-амалий ҳуқуқий журнал, 2020 йил 1-сон, 139-145-б. / Ergashev I.A. Legal nature of tax liability as a result of tax administration. Tashkent State University of Law, Bulletin of Legal Sciences, Scientific and Practical Legal Journal, Issue 1, 2020, pp. 139-145.
Law of the Republic of Uzbekistan No. ORQ-891 of December 28, 2023 "On Amendments and Additions to Certain Legislative Documents of the Republic of Uzbekistan in Connection with the Adoption of the Main Directions of Tax and Budget Policy for 2024" (National Database of Legal Documents - https:/ /lex.uz/docs/6718864);
Law of the Republic of Uzbekistan dated December 25, 2023 "On the State Budget of the Republic of Uzbekistan for 2024" No. O'RQ-886 (national database of legal documents - https://lex.uz/docs/6707765).
Resolution No. 489 of the Cabinet of Ministers of the Republic of Uzbekistan dated August 14, 2020 "On measures to improve the tax administration related to value added tax and foreign legal entities" (national database of legal documents - https://lex.uz/docs /4948595);
Decree No. PF-132 of the President of the Republic of Uzbekistan dated August 30, 2024 "On measures to implement the tasks set in the fourth open dialogue of the President of the Republic of Uzbekistan with entrepreneurs" (national database of legal documents - https://lex.uz/docs /7089547).
Пансков В.Г. (2016) Налоги и налогообложение. Учебник и практикум. 5-е изд, перераб. и доп. –М.: “Издетельство Юрайт”, 206 с. / Panskov V.G. (2016) Tax and Taxation. Textbook and workshop. 5th ed., Rev. and add. –M.: “Yurayt Publishing House”, 206 p.
Александров, И.М. (2017) Налоги и налогообложение / И. М. Александров. -М.: Дашков и К, 317 с. / Alexandrov, I.M. (2017) Taxes and taxation / I. M. Aleksandrov. -M.: Dashkov and K, 317 p.
Щербаков А.П., Ткач Е.С. (2020) К вопросу о сущности налогового администрирования и возможности его совершенствования на основе зарубежного опыта. Журнал “Учет и контроль” №2. / Shcherbakova A.P., Tkach E.S. (2020) On the issue of the essence of tax administration and the possibility of its improvement based on foreign experience. Journal "Accounting and Control" No. 2.
Ўрмонов Ж.Ж. (2018) Тадбиркорлик субъектлари фаолиятини солиқ механизми воситасида тартибга солишни такомиллаштириш масалалари. Иқтисодиёт фанлари доктори (DSc) илмий даражасини олиш учун ёзилган диссертацияси. 27-38 б. / Urmonov J.J. (2018) Issues of improving the regulation of business entities through the tax mechanism. Dissertation for the degree of Doctor of Economics (DSc). 27-38 p.
Эргашев И.А. Солиқ маъмуриятчилигининг натижаси сифатида солиқ мажбуриятининг ҳуқуқий табиати. Тошкент давлат юридик университети, юридик фанлар ахборотномаси, Илмий-амалий ҳуқуқий журнал, 2020 йил 1-сон, 139-145-б. / Ergashev I.A. Legal nature of tax liability as a result of tax administration. Tashkent State University of Law, Bulletin of Legal Sciences, Scientific and Practical Legal Journal, Issue 1, 2020, pp. 139-145.
Published
2024-10-08
How to Cite
Idirisov, A. O. (2024). Direct and Indirect Tax Administration in Uzbekistan. Central Asian Journal of Innovations on Tourism Management and Finance, 5(6), 248-254. https://doi.org/10.51699/cajitmf.v5i6.739
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