Theme: the role of tax in the formation of a local budget revenue base

Conclusion:

In conclusion, an important measure to reform the distribution of regulated taxes is the introduction of stable norms in a certain period of time in our republic. It is desirable to specify 50% of the proceeds left at the disposal of local budgets from revenues exceeding the established plan for regulating taxes.

Stable norms established for a certain period of time ensure the accuracy of the budget, the improvement of future plans, the reduction of budget arrears, as well as the reduction of compliance practices in the development of budgetary parameters. Distribution on the basis of a single normative of revenues more than the plan, excess revenues from the plan will increase the efficiency of the meeting, strengthen the income base of the Republic and local budgets and reduce the volume of dotatsiya.

Used literature:

1. 
   Juraev T. The main directions and principles of improving tax policy. // Taxes and customs notifications. - 2002
   
2. 
   Yahyoev Q.A. Theory and practice of taxation. –T .: Science and Technology Center, 2003
   
3. 
   Srojiddinova Z. Budget system of the Republic of Uzbekistan. T .: «infoCOM.uz».
   
4. 
   Kasimova G., Shaakramov K. Local budgets. Do not study. - Finance 2012.
   

Internet sites:

1. http://www.soliq.uz-O state tax of the Republic of Uzbekistan

official website

2. http://www.mf.uz-O official information resources of the Ministry of Finance of the Republic of Uzbekistan website

3. ww.gov.uz (government portal of the Republic of Uzbekistan) www.undp.uz (BMTTD official website)

4. www.lex.uz (national legislation of the Republic of Uzbekistan)