Priorities of Improving Tax Policy for an Effective Implementation of Development Strategy in Uzbekistan
Keywords:
scientific schools, taxation theory, tax burden, tax policyAbstract
The article examines the views of representatives of various scientific schools on the problems of taxation. The evolution of scientific views determining the role of the state in taxation issues is shown. The tendency of convergence of scientific theories, scientific and methodological approaches to the implementation of tax policy is noted.
References
Взаимосвязь государственной политики устойчивого развития и налогообложения / под ред. Т. В. Игнатовой. Ростов н/Д., 2003. 2. Gordon M. S. Social Security Policies in industrial Countries. Cambridge : Cambridge University Press. 3. Джумагалдиев М. В налоговый кодекс внесены изменения и дополнения. URL: http://senat.uz/ru/lists/view/892
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