Оценка и сравнительный анализ налоговая нагрузка в отраслях экономики

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Тураев, Ш. (2021). Оценка и сравнительный анализ налоговая нагрузка в отраслях экономики. in Library, 21(2), 3–5. извлечено от https://inlibrary.uz/index.php/archive/article/view/17022
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Аннотация

Одной из главных задач реформирования народного хозяйства сегодня является развитие производства и увеличениедоли частного сектора на этой основе. При решении этого вопроса основное внимание следует уделить уменьшениювмешательства государства в экономику, т.е. снижение налогового бремени. В целях снижения налогового бремени в первую очередь необходимо определить и проанализировать уровень налоговой нагрузки в различных отраслях экономики и предприятий.Развитие производства в экономике, повышение их инвестиционного потенциала, безусловно,тесно связано с налоговой политикой. Это налоговое бремя является удобным экономическим инструментом для оценки влияния налогов в деятельности хозяйствующих субъектов.

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EPRA International Journal of Environmental Economics, Commerce and Educational Management

Journal DOI: 10.36713/epra0414 |ISI I.F Value: 0.815|SJIF Impact Factor (2021): 7.743 ISSN: 2348 – 814X

Volume: 8 | Issue: 5 | May 2021

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ESTIMATION AND COMPARATIVE ANALYSIS OF

THE TAX BURDEN IN THE SECTORS OF THE

ECONOMY


Turaev Shavkat Shuhratovich

Researcher, Tashkent, Uzbekistan

INTRODUCTION

One of the main tasks of reforming the national economy today is to develop production and increase

the share of the private sector on this basis. In addressing this issue, the main focus should be on reducing
government intervention in the economy, ie reducing the tax burden. In order to reduce the tax burden, first of

all, it is necessary to determine and analyze the level of the tax burden in various sectors of the economy and
enterprises.

The development of production in the economy, increasing their investment potential, of course, is

closely linked with tax policy. This tax burden is a convenient economic tool for assessing the impact of taxes
on the activities of economic entities.

Among the problems of taxation, the problem of tax burden occupies a central place. Because it

directly affects the financial condition of business entities. Their profitability depends on the level of tax burden.

The essence of the calculation and assessment of the tax burden in the economy depends on the study

of trends in these industries, the development of their manufacturing activities, the creation of conditions for
economic growth of the lagging behind sectors of the economy. This is because the heavy or light tax burden in

some sectors of the economy can have a negative or positive effect on their production activities.

Today, companies in different sectors of the economy have different tax rates. The mechanisms for

collecting taxes are also different. It must be acknowledged that it is not possible to equalize tax rates or
collection mechanisms, tax benefits and, ultimately, the tax burden in all sectors. Even if it is necessary to
introduce such a situation, it can have a negative impact on production.

In the comparative assessment of taxation and tax burden in the sectors of the economy, we have divided them
into the following main groups:

• industry;

• agriculture;

• transport;

• construction;

• trade and catering.

Because the above are the main sectors of our national economy and they are the main part of GDP.
In determining and assessing the tax burden in enterprises of various sectors of the economy, special

attention should be paid to the methodology of calculating the tax burden. This is because in some industries,

the tax burden is calculated on the basis of another method or indicator, and in another sector, the calculation of
the tax burden on the basis of another method distorts the tax indicator both quantitatively and qualitatively.

This can lead to negative conclusions about the self-imposed tax system. Therefore, it is necessary to determine
the tax burden on the basis of a single calculation methodology.

There are several methods of calculating the tax burden for businesses in the scientific literature. To

this end, we have reviewed some of the methods developed for assessing the tax burden and found that there is
no single methodology for determining the tax burden on business entities.

Determining the tax burden on businesses in our country is currently calculated using the officially

accepted method. This is a guideline issued by the Ministry of Finance of the Republic of Uzbekistan and the
State Tax Committee. According to it, the tax burden is defined as the share of all taxes and deductions in the

revenue from sales.

The above-mentioned method is based on the tax burden calculation formula recommended by the

Ministry of Finance and the State Tax Committee. This figure is much higher than the norm. We can rely on the


background image

EPRA International Journal of Environmental Economics, Commerce and Educational Management

Journal DOI: 10.36713/epra0414 |ISI I.F Value: 0.815|SJIF Impact Factor (2021): 7.743 ISSN: 2348 – 814X

Volume: 8 | Issue: 5 | May 2021

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2021 EPRA ECEM | www.eprajournals.com | Journal DOI URL: https://doi.org/10.36713/epra0414

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opinion of Professor TS Malikov on the normative level of tax burden. In other words, he argued that "until the
weight of the tax burden in science reaches 30-33%, this level of it has been proven not to have a negative

impact on the growth rate of production." So, based on the analytical materials of the State Tax Committee, we
can see that the tax burden is much higher in some businesses. The high tax burden may lead to the conclusion
that this development also has a negative effect on the activity. Therefore, we came to the conclusion that it is

necessary to study the composition of the tax burden by industry.

B. Tashmurodova's textbook "Optimization of tax relations" provides a tax burden for enterprises in

certain sectors of the economy. The author calculates the share of taxes and fees in gross income and value
added.

The analysis shows that the share of taxes and fees in all sectors in the value added is higher than the

share of gross income, and we also see that the share of taxes in the industry is higher than in other sectors. This
growth, in turn, affects the profitability of enterprises.

A.Pardaev and B.Azimov in their monograph "Management of enterprises through taxes" in calculating

the tax burden on enterprises in the economy, they calculated taxes and fees in relation to the profit before the
tax period.

In our opinion, the method proposed by B. Tashmuradova for calculating the tax burden on enterprises

in the economy reveals its essence. According to him, if we calculate the ratio of taxes and fees to the profit

received before the tax, there is no clear tax burden for businesses.

In his doctoral dissertation "The tax system of the Republic of Uzbekistan and its impact on the

development of entrepreneurial activity" MI Almardonov takes a different approach to the calculation of the tax

burden. According to him, the calculation of the tax burden on enterprises in the economy suggests the
calculation of taxes and fees in relation to the total sales. The author calculated the tax burden on enterprises in

various sectors of the economy using the proposed method. According to him, the tax burden on agricultural
enterprises amounted to 6-7%. For alcohol producers, it is 50-53%. In our opinion, the author's approach to the
calculation of the tax burden here reduces the level of the tax burden. This is due to the fact that the volume of

sales is much lower than the actual tax burden or the actual tax burden calculated in the sectors of the economy.
This may be a factor in the future decline in production in the economy.

At present, the government is carrying out a number of reforms through the tax system in order to

develop production in the country, to fill the domestic market with domestically produced products and to
protect it from foreign market pressures. This will provide a number of economic benefits through taxation to

enterprises in these sectors of the economy, which in the future will improve their financial condition, increase
profitability and, ultimately, expand the production of goods and services in the industry. It should also be noted

that when studying the tax burden on enterprises in the economy, it is necessary to take into account how many
benefits they receive from the state and the amount of dependence on the budget. Because the rates of
subsistence may have been growing in our country in recent years. This should be taken into account when

calculating the tax burden as a sum of taxes and fees. This once again leads to a distortion of the tax burden.

A significant aspect of the tax reform in our country is that the tax system has special tax regimes for

taxpayers, and taxpayers have the opportunity to freely choose it. This is due to the fact that a single tax system
has been established for agricultural enterprises, small businesses, trade and catering. In our comparative
analysis of the tax burden on enterprises in the economy, we have focused on the regimes of this tax. In other

words, we tried to determine the impact of the tax burden on the activities of taxpayers who pay taxes in the
general order and on the basis of a special regime. Analysis of the tax burden on both types of taxation in
industry and construction, which are the leading sectors of the economy, shows that there is a big difference

between the regimes of taxation. This is due to the fact that in general, the level of the tax burden in the tax-
paying industrial and construction enterprises tends to decrease. We can consider this as a result of the tax

reforms carried out in our country in recent years. This is due to the fact that during the period under review, the
rates of basic taxes of economic entities were reduced and optimized. This has a significant impact on reducing
the tax burden on businesses.

On the basis of a special tax regime, the tax burden on tax-paying enterprises is lower than the general

tax-payer.

Analysis of the tax burden on economic entities that pay taxes on the basis of tax regimes shows that

the tax burden on tax regimes differs significantly from each other. That is, in general, we can see that the tax
burden on business entities is slightly higher than that of enterprises that pay taxes on the basis of a special tax

regime.

In today's sectors of the economy, relatively low taxes are levied on enterprises producing agricultural

goods. The light tax burden on the one hand, on the one hand, gives the state a wide range of benefits in
agriculture, that is, it is necessary to develop production in this area, because in our national economy,
agriculture is a broad sector. Because, first of all, more than 50% of the population of the republic live in rural


background image

EPRA International Journal of Environmental Economics, Commerce and Educational Management

Journal DOI: 10.36713/epra0414 |ISI I.F Value: 0.815|SJIF Impact Factor (2021): 7.743 ISSN: 2348 – 814X

Volume: 8 | Issue: 5 | May 2021

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2021 EPRA ECEM | www.eprajournals.com | Journal DOI URL: https://doi.org/10.36713/epra0414

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22 |

areas and today they are engaged in farming. On the other hand, the mechanism of taxation of agricultural
enterprises is not fully developed. In our opinion, it is necessary to establish a process of taxation of agricultural

enterprises based on the amount of income received from land. This, in turn, increases the amount of taxes and
land use productivity. In turn, the low impact of the tax burden on taxpayers leads to their inefficient use of land,
and the rate of production in the industry may slow down.

CONCLUSIONS

In our opinion, it is necessary to improve the taxation mechanisms in various sectors of the economy.

In other words, by combining the taxes paid by them and allocations to extra-budgetary funds and optimizing
the tax rates, the tax burden on some enterprises would be reduced, while their tax and payment accounts would

be reduced. It will also simplify tax returns and their calculation mechanisms. In addition, the following benefits
are created for enterprises in the economy and for the state:

- simplification of the procedure for calculating taxes and improving the conduct of tax accounting;

- Tax burden on enterprises located in rural, remote and mountainous areas will be reduced, and the

development of enterprises located in these areas will be ensured.

In this way, as a result of the reduction of the tax burden, production will develop, and systematic

economic relations between producers and consumers will emerge.

In short, the tax burden is unevenly distributed among the sectors of the economy. Higher tax burden in

some industries may lead to a decline in production. In addition, differences in the tax burden between taxpayers
in general and taxpayers on the basis of special tax regimes have an impact on economic development. In the

economy, too, the tax burden is low. This has a negative impact on the country's macroeconomic stability,
leading to an uneven distribution of production among industries, and growth may slow in some sectors.

The tax burden should be balanced as much as possible between the sectors of the economy and the tax

regimes. This, in turn, leads to the same economic development of industries and sectors.

REFERENCES

1.

Decree of the President of the Republic of Uzbekistan dated February 7, 2017 № UP-4947 "On Strategies of
Action for the Further Development of the Republic of Uzbekistan" / Assembly of Legislation of the Republic of
Uzbekistan, 2017,, 6, Article 70.

2.

G.Sh.Xonkeldieva. Научно-методологические основы управления корпорациями в условиях модернизации
экономики. Автореф. на соиск. ученой степени док. эконом. наук. Tashkent 2018-71 p.

3.

M.K.Pardaev and others. Экономический анализ. Учебник.- Tashkent - 2011.-136 p.

4.

X.G.Nabiev, D.N.Nabiev. Экономическая статистика. Учебник, Tashkent -2008.-106 p.

5.

R.S.Muratov, I.A.Djalolova, S.Sh.Oripov. Экономика предприятия. Учебник. Tashkent -2014.-250 p.

6.

www.

kitobxon.uz – author's development based on site data.

Библиографические ссылки

Decree of the President of the Republic of Uzbekistan dated February 7, 2017 № UP-4947 "On Strategies of Action for the Further Development of the Republic of Uzbekistan"/Assembly of Legislation of the Republic of Uzbekistan, 2017,, 6, Article 70.

G.Sh.Xonkeldieva. Научно-методологические основы управления корпорациями в условиях модернизации кономики. Автореф. на соиск. ученой степени док. эконом. наук. Tashkent 2018-71 p.

M.K.Pardaev and others. Экономический анализ. Учебник.- Tashkent - 2011.-136 p.

X.G.Nabiev, D.N.Nabiev. Экономическая статистика. Учебник, Tashkent -2008.-106 p.

R.S.Muratov, I.A.Djalolova, S.Sh.Oripov. Экономика предприятия. Учебник. Tashkent -2014.-250 p.

www. kitobxon.uz – author's development based on site data.

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