Local Budgets Mechanisms for Strengthening Tax Income Bases

Authors

  • Nodira Soatova Bobokhanovna PhD, Associate Professor of the Department of Finance-Credit, Tashkent Institute of Finance, Uzbekistan
  • Sherali Sultonov Nuraliyevich PhD, Associate Professor of the Department of Finance Tashkent Institute of Finance, Uzbekistan

Keywords:

local budget, tax system, tax policy, local taxes

Abstract

This article examines the reforms in the field of tax policy of the Republic of Uzbekistan, changes in the local tax system and the views of economists on the tax system of the country. It also analyzes the country’s revenues by type of tax, state budget revenues by type of tax, indicators for the last three years, as well as the achievements and shortcomings of the local tax system. Scientific conclusions and recommendations on further development of the tax system in Uzbekistan and, as a result, support for production, improvement of the mechanism of local tax incentives have been formed.

References

Till Gross, Paul Klein. Optimal tax policy and endogenous growth through innovation. Journal of Public Economics. – Volume 209, March 2022. https://www.sciencedirect.com/science/article/pii/S0047272722000470 5. Malikov, T. (2021). Methodological approaches to assessing and forecasting the tax potential of the region. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(11), 7056-7060. 6. Toshmuradov T. Tax Explanatory Dictionary. – T.: Labor, 2003. – p.116. 7. Kobulov, K., Jalilov, S., Sultonov, S., & Soatova, N. (2020). Modeling the processes of forming a strategy for the revenue potential of local budgets. Journal of Advanced Research in Dynamical and Control Systems, 12(6), 1210- 1216. 8. Soatova N. LOCAL BUDGETS DIRECTIONS FOR STRENGTHENING TAX INCOME BASES. Economics and education. 2021 Aug 30 (4): 159-67. 9. Soatova, Nodira (2021) “FACTORS STRENGTHENING THE TAX BASE OF LOCAL BUDGETS,” International Finance and Accounting: Vol. 2021: Iss. 4, Article 9. https://uzjournals.edu.uz/interfinance/vol2021/iss4/9 10. Prepared by the author 11.Prepared independently by the author based on the official website – https://taxfoundation.org/state-tax-burden-2019/ 12.Prepared by the author based on the official website – www.soliq.uz 13.Prepared by the author based on the official website – www.soliq.uz 14.www.stats.oecd.org – Organization for Economic Cooperation and Development (OECD – Organization for Economic Cooperation and Development) official website site information.

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Published

2022-04-12

How to Cite

Nodira Soatova Bobokhanovna, & Sherali Sultonov Nuraliyevich. (2022). Local Budgets Mechanisms for Strengthening Tax Income Bases. Czech Journal of Multidisciplinary Innovations, 4, 25–37. Retrieved from https://peerianjournal.com/index.php/czjmi/article/view/66

Issue

Vol. 4 (2022): CZJMI

Section

Articles

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