Abstract
Large-scale reforms are being implemented in our country to improve the tax sector. In particular, the existence of problems related to increasing the collection of taxes and fees and the provision of benefits requires a fundamental improvement of the tax administration. “In order to develop the national economy, reduce the value-added tax in the field of taxation from the current 15% to 12%, the profit tax in the fields of telecommunications, banking and finance from the current 20% to 15%, and support entrepreneurs in the service sector, funds for newly established shopping complexes and hotels Tasks such as giving concessions on property tax and land tax” were defined.
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