Volume 04 Issue 11-2024
60
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
11
P
AGES
:
60-64
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
ABSTRACT
The article analyzes the theoretical and practical basis of the specific features and improvement of direct and indirect
tax accounting in Uzbekistan, studies the electronic software procedures for calculating and collecting taxes based
on the digital economy, and defines the role and tasks of tax accounting. Conclusions and suggestions for the study
are given.
KEYWORDS
Direct and indirect tax accounting, electronic software products, digital economy, tax accounting.
INTRODUCTION
Prospects for improving the economy of the new
Uzbekistan also depend on the effective organization
of direct taxation and improvement of tax collection
mechanisms
according
to
the
factors
of
entrepreneurship promotion.
Currently, in the new phase of the reforms
implemented in our country, the formation of a free
and transparent market economy is defined as a
priority, and the importance of the tax instrument,
including direct taxation, in ensuring the economic
development of the country is important. As part of
the added value created by business entities is
accumulated as financial resources of the consolidated
budget through direct taxes, in this process, direct
Research Article
SPECIFIC FEATURES OF DIRECT AND INDIRECT TAX ACCOUNTING IN
UZBEKISTAN AND THE BASICS OF IMPROVEMENT
Submission Date:
October 29, 2024,
Accepted Date:
November 03, 2024,
Published Date:
November 08, 2024
Crossref doi:
https://doi.org/10.37547/ijmef/Volume04Issue11-04
Kadirov Bahadir Kudratovich
Associate Professor of Termiz State University, Candidate of Economics, Uzbekistan
Journal
Website:
https://theusajournals.
com/index.php/ijmef
Copyright:
Original
content from this work
may be used under the
terms of the creative
commons
attributes
4.0 licence.
Volume 04 Issue 11-2024
61
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
11
P
AGES
:
60-64
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
taxes affect the financial activity of entrepreneurs and
reduce their profits. Therefore, researching the weight
of direct taxes in GDP and the budget, assessing the
dynamics of changes in the direct tax burden, and
determining the optimal levels of direct taxation
depending on the macroeconomic indicators of the
country are the main tasks of this research work.
METHODOLOGY
In the article, methods of economic analysis, induction
and deduction, analysis and synthesis were used to
analyze the specific features and theoretical and
practical foundations of improving the calculation of
direct and indirect taxes in Uzbekistan, electronic
software procedures for calculating and collecting
taxes based on the digital economy.
Literature review
The issue of rational organization of direct taxation in
the tax system that forms budget revenues has always
been at the center of scientific research and practical
development. This direction is of particular importance
in the scientific research work of economists.
According to A. Joraev, Sh. Toshmatov, O.
Abdurakhmanov, "in direct taxes, the reduction of the
tax rate due to the fact that the tax has been paid
directly from the income will leave most of the income
of the enterprises to them, will enable the expansion
of investment activities, and will develop the market
economy. If the rates of these taxes are increased, the
financial capacity of enterprises will decrease.
Therefore, the rates of taxes included in this group are
directly related to economic development" [1, p. 98].
According to Sh. Toraev's conclusion, "the efficiency of
the direct taxation system is determined not only by
the total amount of tax payments to the state budget,
but also by the total amount of expenses spent on
measures related to tax collection. In practice, it is
possible to minimize (reduce) various taxes paid to the
state budget and extra-budgetary funds by finding the
optimal structure of the value and cost of finished
products produced there for any enterprise" [2, p. 65].
According to Russian practical scientist Tatiana
Mishenko, "direct taxes are constant companions of
owners and buyers of valuable material assets, and the
difference from indirect taxes is that they are paid from
their own funds" [3, p. 110].
According to M.Sislova, direct taxes allow to manage
the country's economy, affect the production sectors
and help to create good economic conditions in the
fields of activity that require state support. Also, direct
taxes can create unfavorable conditions for economic
sectors that cannot be developed for the state [4] .
Based on the above-mentioned points, it can be
concluded that the level and methods of rational
organization of direct taxation will not be exactly the
same for a country at different stages of development,
it is impossible to determine the optimal methods of
direct taxation for all taxpayers. Therefore, direct
taxation procedures can differ sharply in each country,
taking into account the stages of economic
Volume 04 Issue 11-2024
62
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
11
P
AGES
:
60-64
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
development, the degree of formation of market laws,
and even the relationship of people to property and
income.
RESULTS
In the conditions of the current global economy, in
which the mutual political and economic relations of
the countries of the world are taking a conflicting tone,
the specific features of the taxation calculation in
Uzbekistan and the basis of improvement are
proportional to the strategic programs of the reforms
carried out by our country.
In the strategic tasks of 2017-2030, when the second
wave of reforms began in Uzbekistan, "to protect the
right of private property and strengthen its priority
position, to stimulate the development of small
business and private entrepreneurship, to develop
regions, districts and cities in a comprehensive and
proportionate socio-economic way, to create an
investment environment "Active attraction of foreign
investments to sectors and regions of our country's
economy through improvement" [5]. To ensure the
implementation of these priority tasks, first of all,
reducing the tax burden, simplifying the taxation
system, unifying taxes, organizing taxation based on
the digital economy, reducing tax reports, eliminating
contradictions and conflicts in regulatory legal
documents in the field of accounting and tax
accounting. , it will be necessary to consolidate
accounting and tax accounting of taxpayers, improve
accounting and tax administration[6]. In order to fulfill
these tasks, it is required to keep an account of the
assets of enterprises and organizations in industries
and sectors and the movement of their sources, to
keep an accounting of the income received from
business activities and other taxation objects, as well
as direct and indirect taxes paid from them to the
budget. In order to effectively organize these works,
there is a need to rationally use electronic software
products based on the digital economy.
According to the results of the analysis, it is promising
to rapidly and effectively implement accounting and
tax electronic software products as effective
mechanisms of direct and indirect tax accounting and
timely transfer to the budget in business entities. This
practice has already been used in developed countries
and brought high results.
The practice of tax accounting, introduced by the new
revised tax code adopted by the Law of the Republic of
Uzbekistan No. ORQ-599 of December 30, 2019, was
directly connected with the creation of electronic
software government [7]. Now, in the conditions of the
unstable economy after the pandemic, the problems of
eliminating the damage to the economy of Uzbekistan
and quickly determining the ways to achieve
sustainable development depend on the extent to
which electronic software products are implemented.
However, in the new Tax Code, changes were made,
such as condensing the types of taxes, unifying the
procedures for calculating and collecting taxes,
rounding up tax benefits, setting tax rates in the code,
Volume 04 Issue 11-2024
63
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
11
P
AGES
:
60-64
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
and these reforms are based on the experiences of
developed countries in the organization of accounting
and tax accounting, and accounting and tax accounting
are based on electronic software products. formation,
wider use and improvement of the digital economy in
this area showed that it is necessary.
It is known that the creation of an electronic system of
accounting and tax accounting in order to implement
the tax preferences and benefits established in
accordance with the new tax code and organization in
harmony with the software products of the electronic
government is beneficial both for the state and for the
business entity. Of course, in this place, it would be
appropriate to organize a reasonable accounting policy
that represents the interests of both business entities
and the tax-collecting state.
Analytical review of accounting and tax law norms
adopted in Uzbekistan for tax accounting in 2017-2024
shows that tax accounting is improving in proportion
to the ongoing economic reforms, and issues of direct
and indirect tax accounting and improvement of
budget collection mechanisms play an important role
in this process. . In particular, accounting of income
and expenses of business entities, calculation of direct
and indirect taxes, submission of accounting and tax
reports to tax authorities, and payment of taxes to the
budget are carried out online based on electronic
software products. Nevertheless, it is desirable to
further improve the work of keeping records of direct
and indirect taxes and timely payment to the budget,
and
to
increase
the
effectiveness
of
the
implementation of effective electronic software
products.
In the following years, the creation of online
accounting and tax reports based on electronic
accounting software products and submission to the
tax office in an electronic online format in Uzbekistan
is demanding further improvement of the electronic
system of tax accounting and reaching the level of
developed countries. The results of the creation and
further improvement of the accounting system in
electronic software products led to the formation of an
efficient and inexpensive accounting system for
business entities, as well as to the provision of
macroeconomic stability, an increase in taxable income
and, in turn, a stable flow of direct and indirect taxes to
the budget.
In today's fast global economy, there are various
electronic financial scams and international economic
pressures in the international arena, so that in these
fast unusual economic and financial processes, our
country does not sink into the quagmire of crises in the
global economic arena, and in order to maintain stable
economic development and progress, it is necessary to
transfer the accounting system of business activities to
an online electronic system. It is also desirable to
create more effective electronic government
mechanisms. These electronic system reforms should
be one of the priorities of our strategic goals.
Volume 04 Issue 11-2024
64
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
11
P
AGES
:
60-64
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
CONCLUSIONS
In Uzbekistan, it is necessary to organize the
accounting system of business entities in direct and
indirect connection with tax accounting, and we
believe that it is appropriate to take the following
systematic measures in this direction:
further improvement of software products for
calculation and collection of direct and indirect taxes
within the framework of the project of the concept of
development of the electronic government system;
ensuring effective cooperation of the state, population
and business in the mechanisms of electronic
calculation and collection of direct and indirect taxes,
integration into the electronic space of the world,
formation of a single national electronic system and
determination of promising directions of these works;
to ensure complete registration and taxation of
taxable income and property on the basis of electronic
software products;
formation of a rational system of direct and indirect
taxation on the basis of the economy based on digital
computer technologies and the generation of new
methods of collecting, processing, storing, transferring
information on direct and indirect taxes, etc.
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