РЕФОРМА ОПОДАТКУВАННЯ В РЕСПУБЛІЦІ УЗБЕКИСТАН: НОВІ РИЗИКИ І НОВІ МОЖЛИВОСТІ

Abstract

Using an integrated approach to tax reform creates opportunities for achieving the goals and objectives of the country's socio-economic development. The purpose of the study is to evaluate the effectiveness of tax reform, to consider the conformity of the measures taken with the theoretical and methodological foundations, and on this basis to develop recommendations for improving existing tax instruments. The subject of the study is the development of the tax sphere of Uzbekistan in the context of economic liberalization and the strengthening of market mechanisms. Methods of economic research: analysis and systematization of tax factors, system analysis, scientific abstraction, historical and logical method, classification and groupings, etc. The hypothesis of the study is that ongoing tax reforms should take into account the scientific and methodological principles of taxation and prevailing features national economy. Statement of the main material. The main scientific and methodological foundations of taxation and the features of the functioning of the tax sphere in the Republic of Uzbekistan are identified. The originality and practical value of the study lies in the fact that it provides an assessment of tax reforms implemented in Uzbekistan, an examination of their compliance with the scientific and methodological foundations of taxation. The findings of the study are that the reforms in Uzbekistan did not always take into account the scientific basis of taxation and were aimed primarily at liberalizing the country's socio-economic development. Directions for further development of the tax sphere are proposed, in particular, measures to improve the classification of taxes and mandatory payments in order to create favorable conditions for optimizing the tax burden and strengthening their stimulating function, measures to reduce shadow activity in the economy by optimizing taxation