Local Budgets Mechanisms for Strengthening Tax Income Bases

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Published: Jun 25, 2022
Keywords:
local budget tax system tax policy local taxes

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

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.

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How to Cite
Nodira Soatova Bobokhanovna, & Sherali Sultonov Nuraliyevich. (2022). Local Budgets Mechanisms for Strengthening Tax Income Bases. The Peerian Journal, 7, 96–105. Retrieved from https://peerianjournal.com/index.php/tpj/article/view/264
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Vol. 7 (2022): TPJ
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Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

References

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Prepared by the author

Prepared independently by the author based on the official website – https://taxfoundation.org/state-tax-burden-2019/

Prepared by the author based on the official website – www.soliq.uz

Prepared by the author based on the official website – www.soliq.uz

www.stats.oecd.org – Organization for Economic Cooperation and Development (OECD – Organization for Economic Cooperation and Development) official website site information.