Fergana state university faculty of economics

CONCLUSION

  

The main directions of fiscal policy and the draft budget for 2015 for the socio-economic development of the regions are aimed at renewing and modernizing the country, ensuring macroeconomic stability, achieving sustainable high economic growth, balanced development of the economy and society. , developed in the framework of the country's socio-economic policy aimed at improving the welfare and living standards of the population.

In conclusion, we can say that tax policy in our country is developed and implemented by specially authorized state bodies. Each tax authority has special powers, each of which uses these powers in the effective conduct of its activities . At the same time, all authorities, including the legislature, the executive and the judiciary, act as competent authorities, in which the State Tax Committee plays an important role in the implementation of tax policy .

Another problem in the formation of budget revenues is the incorrect calculation of taxes. In addressing these issues, it is necessary to strengthen the role of tax control and tax advice in practice, using foreign experience .

In the context of modernization of the economy, the state budget manages and narrows the economy not only through expenditures, but also in the process of revenue generation . This will, firstly, allow legal entities and individuals to contribute to the development of the economy by reducing the tax burden, and secondly, by reducing tax rates will increase the number of taxpayers and taxpayers, and thirdly. Attracting investments into the economy through tax incentives will lead to the development of sectors of state importance .