Тошкент давлат иқтисодиёт университети ҳузуридаги илмий даражалар берувчи dsc

THE SCIENTIFIC COUNCIL № DSc 03/10.12.2019.I.16.01 
ON AWARD OF SCIENTIFIC DEGREES 
TASHKENT STATE UNIVERSITY OF ECONOMICS 
TASHKENT STATE UNIVERSITY OF ECONOMICS
RAJAPOV SHUHRAT ZARIPBAYEVICH
IMPROVING THE MECHANISMS OF ELIMINATION OF DOUBLE 
TAXATION IN UZBEKISTAN 
08.00.07 – Finance, money circulation and credit 
 
 
 
 
 
 
 
DISSERTATION ABSTRACT FOR AN ACADEMIC DEGREE DOCTOR OF 
PHILOSOPHY IN ECONOMICS 
Тoшкeнт – 2020 
 

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INTRODUCTION (abstract of the thesis of the Doctor of Philosophy) 
The aim of the research is to 
develop scientific proposals and practical 
recommendations for improving the mechanism of elimination of double taxation in 
Uzbekistan. 
Objectives of the research. 
In order to achieve this purpose, the research is 
expected to perform the following tasks: 
provide a new interpretation of the nature of bilateral tax relations and 
substantiate the importance of this process in the tax system;
identification of the causes of problems of double taxation in the tax system of 
Uzbekistan in the formation and development of international economic integration 
and development of proposals for the elimination of double taxation;
identification of factors requiring the harmonization of bilateral taxation 
relations with international tax standards and their degree of impact on the tax system 
of Uzbekistan;
analysis of the peculiarities of the national tax legislation of bilateral taxation in 
Uzbekistan and obtaining scientific conclusions based on them;
development of practical proposals for improving bilateral tax relations.