Methodological problems of taxation in the Republic of Uzbekistan
Alisher RasulevTashkent State Economic UniversitySergey VoroninInstitute of Budget and Tax Studies under the Ministry of Economy and Finance Republic of UzbekistanBobur U. KoraboevInstitute of Budget and Tax Studies under the Ministry of Economy and Finance Republic of Uzbekistan
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Abstract
The article discusses current issues of improving the methodology of taxation of legal entities. The author finds out to what extent the basic provisions of leading scientific schools were taken into account when carrying out a fundamental tax reform in the Republic of Uzbekistan in 2019–2020. Proposals for the development of the classification of tax payments in the context of increasing global and internal challenges are substantiated. Recommendations are given to ensure a balance between the basic sectors of the national economy.
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