Совершенствование порядка исчисления налога Бремя цифровых технологий

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Тураев, Ш. (2022). Совершенствование порядка исчисления налога Бремя цифровых технологий. in Library, 22(4), 1–4. извлечено от https://inlibrary.uz/index.php/archive/article/view/17046

Аннотация

В данной научной работе рассматривается налоговая политика Узбекистан, в частности вопрос о налоговом бремени, сущность показателя налогового бремени и различные подходы к его расчету. В этой статье международный опыт использования цифровых технологий предложены совершенствования системы налогообложения и положение Узбекистана в этом вопросе. Анализируя различные источники по данной теме, даются выводы и предложения.

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Improvement of the Calculation Procedure of Tax

Burden with Digital Technologies

Shavkat Turaev

Economics in ICT Department

Tashkent University of Information Technologies named after Muhammad al-Khwarizmi

Tashkent, Uzbekistan

shavkatbek82@mail.ru

Abstract—This research paper studies the tax policy of

Uzbekistan, specifically the issue of tax burden, the essence of
tax burden indicator and different approaches of calculating it.
In this article, international experience of using digital
technologies to improve taxation system and the situation of
Uzbekistan in this matter are proposed. Analyzing different
sources in this theme, conclusion and suggestions are given.

Keywords— Tax system, tax calculation, tax indicator, tax

base, enterprise, revenue, legal entities, B2G, block chain, mobile
sector, electronic invoice, mobile tax, revenue

I.

I

NTRODUCTION

In scientific research carried out to determine and optimize

the tax burden in the economy in the context of globalization,

the main emphasis is on the optimization of the tax burden by

unifying the types and rates of taxes, abolishing ineffective tax

benefits, determining the indicator of the tax burden of legal

entities as the ratio of all the taxes paid by them to the state

budget of taxes and payments with value added tax,

calculating the indicator of the tax burden on enterprises as a

net and total tax burden for its optimization at the micro level.

At present, the conceptual tasks of reforming the tax system

of the Republic of Uzbekistan are not defined: "continuation

of the course to reduce the tax burden and simplify the taxation

system, improve tax administration" [1].

II.

T

AX

P

OLICY IN

U

ZBEKISTAN

One of the directions of the Concept for improving the tax

policy of the Republic of Uzbekistan is determined: reducing

the level of tax burden on the economy, as well as eliminating

disparities in the level of tax burden between economic

entities paying taxes according to the simplified and generally

established taxation system [2].

The development and reform of the tax system of the

Republic of Uzbekistan, aimed at reducing the number of

taxes and fees and optimizing tax bases and rates, makes the

issue of calculating the tax burden indicator, which determines

the effectiveness of state tax policy at the macroeconomic

level and tax planning of an enterprise at the micro level,

urgent.

If we consider the essence of the tax burden, which is an

effective indicator of the relationship between taxes and

subjects of taxation, in fact, it is primarily characterized by the

fact that a certain part of the financial resources of the

population and the private sector is alienated in favor of the

state. Therefore, the scientific discussion about the expression

of the tax burden using quantitative indicators has always been

relevant. Currently, research on optimization of the tax burden

by unifying the types and rates of taxes, on justifying the

elimination of ineffective tax benefits, on determining the

indicator of the tax burden on enterprises and regions of the

Republic of Uzbekistan is becoming relevant.

978-1-6654-3258-0/21/$31.00 ©2021 IEEE

The fiscal and regulatory functions of tax relations are

important for determining and optimizing the tax burden. The
fiscal component of the tax burden is manifested in the fact

that it serves to centralize financial resources of the private

sector in the interests of society, meanwhile, the function of
regulating public relations is the ability to indirectly influence

production processes through the tax mechanism. The tax
burden can be recognized as a factor that partially restricts the

freedom of taxpayers in the economic sphere, and as a kind of

“price” for services rendered by the state.

III. I

SSUE OF

T

AX

B

URDEN

The problem of studying the impact of the tax burden on

the national economy is inextricably linked with the search for
an economically justified ratio of taxes and fees levied by the

state to the gross domestic product. There are many different

methodological approaches to calculating the optimal amount
of the tax burden as a solution to this problem, and the

scientific results obtained are inherently contradictory. At the

same time, the variety of scientific approaches and analytical
methods opens up wide opportunities for scientific analysis of

the problem of the tax burden at the macroeconomic level.

As the results of scientific research show, an increase in

the tax burden on taxpayers (increase in tax rates, abolition of
tax incentives) will initially lead to an increase in tax revenues,

but after reaching a peak value, a downward trend begins to

appear. As a result, budget revenues begin to decline, and a
certain part of taxpayers will find themselves in a crisis

situation, when, like the rest, they will evade taxes in various

and not always legal ways, and as a result, they will go into
the shadow economy.

The impact of the tax burden and tax policy on the

macroeconomic situation is so great that the change in the

volume of gross domestic product created in the country is
directly related to the effectiveness of tax policy. The impact

of the tax burden on the macroeconomic situation can be

assessed by such criteria as the impact of taxes on aggregate
demand and aggregate supply, on the investment climate,

consumption, and economic stability.

IV. E

SSENSE OF

T

AX

B

URDEN

I

NDICATOR

A reasonable tax system that meets the needs of the state

for financial resources does not have a negative impact on the

production and business activities of taxpayers, but, on the
contrary, has a positive effect on the search for effective ways

of doing business. Consequently, the indicator of the tax

burden of the taxpayer will be sufficient to assess the quality
of the country's tax system.

The need to use the indicator of the tax burden in the

economy is manifested in the use of the calculation and
definition of this indicator in the development of the tax policy

| //$31.00 ©10.1109/ICISCT52966.2021.9670039

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of the state. The tax burden of the country is used to assess the

tax base and the impact of taxes on the economy (Fig. 1).

In Uzbekistan, in the complex socio-economic

development of regions in the context of the implementation

of a medium-term development strategy, special attention is

paid to the development and implementation of road maps
with the identification of growth points by establishing the

specialization of the territory and identifying driver spheres.

For the purpose of a comparative analysis of the tax burden, it
is advisable to establish the practice of calculating the tax

burden in the context of the levels of the economy, in

particular, calculating the amount of taxes and payments
levied in the regions in relation to the gross regional product.

Fig. 1. The need to calculate the indicator of tax burden

The indicators of the tax burden affect the social policy of

the state. The state, based on the results of this indicator,

develops its social policy. Plans spending on social protection,
education, medicine, science, investment, defense and

security. To achieve these goals, taxes are levied on taxpayers,

individuals and legal entities. At the same time, the essence of
the problem lies in determining the optimal level of the tax

amount, since the taxpayer wants to receive services from the
state in proportion to the taxes paid to the state. Based on this,

the state determines the tax burden and returns these funds to

taxpayers through spending on the provision of various
services.

In addition, the indicators of the tax burden are also used

to determine the optimal areas of economic activity of

economic entities. They determine the priority directions of
capital investments in production. The indicator of the tax

burden helps in solving such issues as the development and

reduction of production, regulation of the economy, solution
of industrial sectoral issues, creation of new jobs, rationing of

consumption and savings of business entities, investment

orientation.

V.

L

ITERATURE

R

EVIEW

The author's work [3] proposes a methodology for

assessing the tax burden of an enterprise, which allows, on the
basis of optimization criteria, to analyze the value of the

indicator of the tax burden of an enterprise, taking into account

the production and sectoral specifics of its activities.

The purpose of the methodology for optimizing taxation

of an enterprise is to regulate the tax system of an enterprise

so that during the implementation of tax planning, control and

regulation procedures, the value of the tax burden indicator is
within the "tax corridor". The author proposes the economic

concept of "tax corridor", which has lower and upper

boundaries. The lower limit is the minimum allowable value
of the tax burden indicator, at which the enterprise does not

fall into the group of enterprises with the maximum tax risks

and the enterprise's activity remains economically profitable.
The upper limit is the value of the indicator of the tax burden

at which the profitability of the enterprise is comparable to the

increase in the tax burden, i.e. the company maintains a stable
financial position and has sufficient resources for further

development.

The author's work [4] provides a model of the relationship

between the tax burden and the gross regional product

developed by her, taking into account the resource potential of

the territory with the determination of the marginal
productivity of its factors to maximize the volume of the gross

regional product by forming the permissible level of the tax

burden.

In the work of I.A. [5] proposed approaches to managing

the tax burden of organizations, which consist in the

development of assessing the tax burden by an indirect

method, differentiating the tax burden between industries,
using the resource-tax model to determine the optimal tax

burden and resource base of enterprises, taking into account

the provision of a certain level of profitability and growth rates
of the main capital at current tax rates. According to the

author, averaging the indicator of the tax burden by industry

without its permissible deviation leads to a distortion of the
decisions of the tax authorities at the stage of choosing a

taxpayer for an on-site tax audit. Since the tax burden of

organizations depends on the resource base, the formation
mechanism of which has its own specific features within each

industry, the introduction of the permissible deviation of the

tax burden by industry will allow the tax authorities to more
rationally determine the policy for planning field tax audits

within the control function of the tax authorities.

The authors of the article [6] T., investigating the problem

of tax evasion, present a correlation model for assessing the
tax burden for an enterprise with the following variables: the

ratio of total tax expenses to profit before tax; the ratio of taxes
paid to profit before tax. According to the authors, the ratio of

tax expenses to profit is a key indicator of the study of tax

evasion problems.

The authors of the article [7] propose to assess the tax

burden not of an individual economic entity, but of a group of

integrated business entities. In their opinion, a scientifically

grounded approach to the analysis of the tax burden, which
can identify the factors of its growth and predict its future

value, can help top management and business owners make

informed decisions to optimize the tax base instead of
impulsive efforts to minimize tax payments at the expense of

the most easily accessible ones, but not always in legal ways.

The need to

calculate the

indicator of tax

burden

To develop tax

policy

To develop

social policy

To establish

indicators of the

development of

economic entities

For a

comparative

analysis of the

tax burden

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VI.

U

SAGE OF

ICT

FOR

I

NCREASING THE

E

FFICIENCY OF

T

AXATION

S

YSTEM

According to the latest OECD interim report, dedicated to
the transition of the tax system to digital technologies, the
growing popularity of digital platforms facilitates integration
into the official the economy. Those transactions that were
previously conducted without registrations are now carried
out on these platforms, which makes it possible to better track
them for electronic audit and optimize income reporting.
Thus, multilateral Internet platforms are capable of stimulate
growth and increase profitability by providing new
opportunities for economic activity and intensification of the
transition to official economy. To improve tax discipline, this
information can be included in matching analysis data - for
example, for cross-checking transactions with VAT [8].

Fig. 2. Mobile sector tax contribution in the economy of

Uzbekistan. [8]

In this respect, the potential interest for tax administration
introduces technology block chain, as it is able to reduce tax
burden. Blockchain is a distributed technology accounting,
allowing you to store data or information without centralized
inspection div. By registering transactions without a
centralized inspection div, blockchain offers a number of
useful tax application bodies, for example - a reliable way
registration and authentication of taxpayers and documenting
transactions.
This technology can significantly expand tax
administration capabilities, increase the effectiveness of
measures to improve tax discipline, optimize services for
taxpayers and reduce labor to ensure compliance. Some
examples of successful experiences related to with additional
opportunities for tax administrations that open thanks to
dissemination and use of digital technologies are studied by
authors.
In Russia, the Federal Tax Service has implemented a
system allowing the monitoring of VAT compliance on a
nationwide basis mostly in real time, drastically reducing
opportunities for fraud. The approach is based on an
automatic cross-matching of all VAT paid against all VAT
claimed across all transacting parties. This led to an increase
in VAT collection by 8.5% in 2015 [8].
Over €500 million in risky VAT was identified over a
two-year period in the Slovak Republic following the
introduction of electronic invoice data matching processes
[8].
In Hungary, the introduction of electronic cash registers
saw an increase of VAT revenue by 15% in the targeted
sectors, exceeding the costs of introducing the new system
[8].

In Rwanda, in the two years since the introduction of
electronic cash registers in March 2013, VAT collected on
sales increased by 20%.

Fig. 3. The tax contribution of mobile sector of the market

revenue. [8]

Some of the above examples of successes can also be used
in Uzbekistan. In addition to positive impact on tax collection
procedures, this approach also meets the objectives of the
Action Strategy in five priority areas of development of
Uzbekistan for 2017–2021 95 One of the stated in the strategy
tasks is that it is necessary to reform government system
through improvements system of public services, improving
efficiency, quality and public and business access to
government services.

VII.

S

UGGESTIONS AND

CO

NCLUSION

The efficient organization of the tax system and the

strengthening of its stimulating role affect the activities of

enterprises. In this regard, the simplicity and accuracy of the
tax system will contribute to the timely and complete

fulfillment by taxpayers of their obligations. Despite the
existence of many studies in the field of determining the tax

burden on enterprises, in our opinion, there are some

methodological flaws that make it possible to simply and
quickly assess the tax burden of an enterprise.

To fill this gap, we propose: the tax burden of legal entities

should be calculated as the ratio of the sum of all taxes and

fees paid by them to the newly created value. When
calculating the tax burden for legal entities, it is advisable to

calculate the net and total tax burden. Here, the net tax burden

represents the burden of all taxes, budgetary and extra-
budgetary contributions paid by a legal entity, while the total

tax burden covers tax, budgetary and extra-budgetary

contributions of legal entities, as well as taxes and deductions
from employees' wages. In particular:

a) the net tax burden of legal entities:

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Ннб = Хтбс⁄Сс (1)

where: Нпб is the net tax burden of a legal entity;

Хтбс - all taxes paid by a legal entity, deductions to the

budget and off-budget funds;

Сс - newly created value or added value of a legal entity.

It is advisable to define the tax burden of legal entities as

the ratio of all taxes, fees and deductions paid to the state

budget to value added. The source of all taxes and fees paid

by a legal entity in our proposed methodology is value added.
Calculating the tax burden in relation to value added will

deduct costs. The tax burden calculated using this method

allows us to determine the actual level of the tax burden on the
shoulder of the enterprise.

R

EFERENCES

[1]

Decree of the President of the Republic of Uzbekistan dated February
7, 2017 No.UP-4947 "On the strategy of actions for the further

development of the Republic of Uzbekistan."

[2]

Decree of the President of the Republic of Uzbekistan dated June 29,
2018 No.UP-5468 "On the concept of improving the tax policy of the

Republic of Uzbekistan."

[3]

Goftman A.P. Methodology for assessing the tax burden of small
businesses within the "tax corridor": author. dis…. Cand. econom.
Sciences (08.00.10) / GOU VPO "Yaroslavl State University named

after P.G. Demidov ". - Yaroslavl. - 2008, 19 p.

[4]

Kakaulina M.O. The influence of the tax burden on the gross regional
product: author. dis…. Cand. econom. Sciences (08.00.10) / FBGOU

VO "Amaur State University. - Blagoveshchensk. - 2015, 22 p.

[5]

Grebeshkova I.A. Assessment of the tax burden of Russian
organizations as an instrument of the national tax system: author. dis….
Cand. econom. Sciences (08.00.10) / FBGOU VO "Financial
University under the Government of the Russian Federation". -

Moscow. - 2021, 26s.

[6]

Duan T., Ding R., Hou W., Ziyang J.Z. The burden of attention: CEO
publicity and tax avoidance. Journal of Business Research, January,
2018. Available at: https://ssrn.com/abstract=3103947 (accessed

11/19/2017).

[7]

Gorodilov M.A., Konyaeva T.V. Improving the methodology for
assessing the tax burden in a group of companies: Bulletin of Perm

University, 2018, volume 13, no. 2, pp. 282-302

[8]

GSMA, 2018: Reforming mobile sector taxation in Uzbekistan:
Unlocking economic and social benefits through tax reform in the
mobile

sector.

https://www.gsma.com/publicpolicy/resources/reforming-mobile-

sector-taxation-in-uzbekistan

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Библиографические ссылки

Decree of the President of the Republic of Uzbekistan dated February 7, 2017 No.UP-4947 "On the strategy of actions for the further development of the Republic of Uzbekistan."

Decree of the President of the Republic of Uzbekistan dated June 29, 2018 No.UP-5468 "On the concept of improving the tax policy of the Republic of Uzbekistan." [3] Goftman A.P. Methodology for assessing the tax burden of small businesses within the "tax corridor": author. dis…. Cand. econom. Sciences (08.00.10) / GOU VPO "Yaroslavl State University named after P.G. Demidov ". - Yaroslavl. - 2008, 19 p.

Kakaulina M.O. The influence of the tax burden on the gross regional product: author. dis…. Cand. econom. Sciences (08.00.10) / FBGOU VO "Amaur State University. - Blagoveshchensk. - 2015, 22 p.

Grebeshkova I.A. Assessment of the tax burden of Russian organizations as an instrument of the national tax system: author. dis…. Cand. econom. Sciences (08.00.10) / FBGOU VO "Financial University under the Government of the Russian Federation". - Moscow. - 2021, 26s.

Duan T., Ding R., Hou W., Ziyang J.Z. The burden of attention: CEO publicity and tax avoidance. Journal of Business Research, January, 2018. Available at: https://ssrn.com/abstract=3103947 (accessed 11/19/2017).

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