Тошкент молия институти ҳузуридаги илмий даражалар берувчи dsc

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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