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The object of the research
the activities of tax authorities in Uzbekistan in
the implementation of tax administration were selected.
The subject of the research
is the financial relations arising in the
implementation of tax administration in Uzbekistan.
Research methods.
During the research, scientific methods of studying the
processes of economic reality - dialectical approach, systematic analysis, synthesis,
rating assessment, as well as economic methods - statistics, mathematical
modeling, comparative analysis and other methods were used.
The scientific novelty
of the research is as follows:
it is proposed to abolish the practice of state forgiveness of tax debt, which is
recognized as hopeless as a result of tax factors and effective measures to eliminate
the shadow economy;
An important criterion for effective tax administration is the proposed
analytical register of new assessments of the quality of services provided by
taxpayers by the tax authorities, on the basis of which it is possible to increase the
share of tax discipline by 11.9%;
A control system "Tax monitoring in bankruptcy proceedings" based on the
dialogue of tax authorities, debtor-debtors and their officials is proposed, based on
which the effectiveness of control measures is doubled;
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In the formation of effective tax administration, it is proposed to establish the
activities of the institute of "tax audit", developed a functional description of its
activities.
Implementation of research results.
Based on the scientific results obtained
in the formation of effective tax administration in Uzbekistan:
The proposal submitted through participation in the discussion of the draft
Regulation on the procedure for write-off of tax debt, which is recognized as
uncollectible, is reflected in the Resolution of the Cabinet of Ministers of the
Republic of Uzbekistan dated November 20, 2020 No 736 "On additional measures
to further improve tax administration" Tax Committee (reference No. 15-67820 of
August 17, 2021 of the State Tax Administration of Tashkent region). As a result
of the implementation of this proposal, taxpayers who constantly violate tax
discipline will have to "feel relieved and relieved of the possibility of writing off
bad tax debts", and at the same time the tax administration will be able to deal with
bad debts written off. there is an opportunity to save part by 12.1%;
The proposal of the analytical register of new assessment of the quality of
services provided by tax authorities as an important criterion of effective tax
administration is taken into account in the Resolution of the Cabinet of Ministers
of the Republic of Uzbekistan dated April 17, 2019 No 320 Reference No. 15-
67820 of August 17, 2021 of the State Tax Administration of the Tashkent Region
of the State Tax Committee). As a result of the implementation of this proposal,
the share of taxpayers in compliance with tax discipline will increase by 11.9%.
7%, as well as the emergence of new requirements and criteria for evaluating the
performance of the tax administration in the national tax system;
The proposal of the control system "Tax monitoring in bankruptcy
proceedings" based on the dialogue of tax authorities, bankrupt debtors and their
officials is taken into account in the Resolution of the Cabinet of Ministers of the
Republic of Uzbekistan dated November 20, 2020 No 736 "On additional measures
to further improve tax administration" Reference No. 15-67820 of August 17, 2021
of the State Tax Administration of the Tashkent Region of the State Tax
Committee of the Republic of Uzbekistan). As a result of the implementation of
this proposal, bankruptcy proceedings require not only the participation of the tax
authorities or the signing of relevant acts, but also the assignment of the tax
authority as a trustee of the state, the organization and conduct of various trades
there is an opportunity for arbitration managers and other users to automatically
verify, identify and authenticate information on property, sales, develop indicators
for evaluating the effectiveness of NAT;
The proposal to establish an institute of "tax audit" in the formation of
effective tax administration is reflected in the Law of the Republic of Uzbekistan
"On Auditing" No. ZRU-677 (new edition) (Committee on Budget and Economic
Reforms) Reference No. №04 / 1-571 of May 2021 ). In order to strengthen the
responsibility for the results of the tax audit, the implementation of this proposal,
in the presence of a tax adviser in the staff of the audit organization or with the
involvement of him on a contractual basis, to advise on the application of tax
legislation norms related to holding seminars and conferences.
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