Тошкент давлат иқтисодиёт университети ҳузуридаги илмий даражалар берувчи dsc

The research object is 
the activities of Uzbekistan to eliminate double taxation 
between countries.
Scientific novelty
. The scientific novelty of the study is manifested in the 
following: 
the procedure for the use of interstate agreements on the elimination of double 
taxation has been improved on the basis of the denial of cases of use in the interests 
of another person who is not a tax resident of the respective states;
based on the improvement of the procedure for withholding tax from the source 
of payment of income, which causes the withdrawal of funds from the economic 
turnover of non-resident individuals, by applying a reduced rate in accordance with 
special rules;
the procedure for applying directly to the relevant state authority of the 
organization concerned is proposed to recover the debt incurred as a result of non-
performance of tax obligations by foreign taxpayers in the Republic of Uzbekistan; 
the procedure for eliminating double taxation has been improved in order to take 
into account the taxes paid by residents of Uzbekistan abroad and their compliance 
with the amount of taxes payable within the country. 
Scientific and practical importance of research results. 
The scientific 
significance of the results of the dissertation is explained by the fact that they can be 
used in the implementation of key areas identified in the concept of improving the tax 
policy of the Republic of Uzbekistan, as well as in further research aimed at 
eliminating double taxation and effective regulation of relations. 
The practical significance of the results of the dissertation is explained by the 
fact that the scientific proposals and practical recommendations formed in it can be 
used in the development of regulations, practical measures and roadmaps for the 
effective regulation of bilateral taxation in the tax system of Uzbekistan.

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The results of the dissertation work on strengthening the base for improving the 
curriculum of disciplines in the field of «Taxes and Taxation in Higher Education», 
in particular, «International Standards of Taxation», «Tax Policy», «Tax Regulation 
of the Economy», «Tax Administration». processes.