Abstract
The article is devoted to the analysis of the application of value added tax in world practice, the general problems of the development of the tax system as one of the most important regulators of a market economy. The world experience in the field of taxation and the possibility of its application for the Republic of Uzbekistan were taken as the basis for the study. A comparative analysis of the value-added tax rate and the quality of life of people in some countries (in accordance with the world rating) was carried out, which showed that a low value-added tax rate in a particular country does not always mean a high quality of life for the population. But subject to the payment of high taxes, the population of these countries enjoys a high degree of state social protection. The analysis of the dynamics of the tax burden of the Republic of Uzbekistan for 2013-2019 is carried out, the nature of the effectiveness of the tax system of the state is determined based on the ratio of direct and indirect taxes. As a result, the study showed that the tax system of the Republic of Uzbekistan is similar to the Eurocontinental and Latin American models with a tendency to a mixed model, which is characterized by diversification of the income structure, i.e. avoiding dependence on one type of tax. From 2013 to 2018 there is a uniform decrease in the tax burden, but in accordance with preliminary forecasts, the tax burden will increase in 2019. Moreover, in the Republic of Uzbekistan the value of the tax burden over the past few years has been one of the lowest in comparison with the countries of the European Union. This is due to the effectiveness of tax reforms in the country aimed at reducing the tax burden on the economy. A comparative characteristic of certain parameters of the tax system of the Republic of Uzbekistan and the tax systems of European states allows us to identify precisely those areas in which Western taxation models can be successfully applied in our country. The Government of the Republic of Uzbekistan has chosen guidelines aimed at comprehensively improving the living standards of the population, reducing social tension by reducing
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