The organization of profit and its taxation play an important role in the structure of financial relations of enterprises. This article interprets profit as a key indicator of socio-economic
development of the enterprise and is based on the need to form a profit tax for the state budget. The current situation with the taxation of profits is analyzed and the legal framework is considered. The views of leading scholars on profit and profit tax have been analyzed. Suggestions and
recommendations on profits and their formation as a tax object are also formed.
The article devoted to the actual issues of taxation of nonresidents in the Republic of Uzbekistan. The author made analysis of tax legislation of the Republic of Uzbekistan and suggests that norms of acting Tax Code of the country prevents further development of activities of nonresidents in the country. Recommendations on improvement of taxation of permanent establishments of nonresidents in Uzbekistan was made by the author.
This article deals with the issues of organizing wage accounting, comparing salaries between state and non-governmental educational institutions, calculating a single social payment and other aspects in the field of organizing wages. And also made conclusions on the use of a special rate of unified social payment for non-governmental educational institutions.
To date on determining the tax burden of legal entities there are different directions in the scientific literature. Count them legal entities and the economy to what extent the activity is affected by the tax burden allows you to determine what it is showing. This tax burden indicator number of taxes, rates based on calculation methods, the changes of benefits to the activities of legal entities we can determine the level of influence.
The article is devoted to some features of the trade relations of the Kokand Khanate with neighboring countries, particularly with the emirate of Bukhara and the khanate of Khiva. Analysis of merchants’ conditions, demand for goods from Russia, China and Iran in domestic market and information about selling goods is been given in it.
The article deals with one of the important issues of modern language policy in Germany where the language and cultural integration of children from families of migrants and refugees are developed. Cultural integration will also be affected. Knowledge of German and possibilities of integration are in direct connection. In view of the migration crisis of 2015–2016, when about 1,139 million refugees arrived in Germany, this issue has become particularly relevant. A large number of refugees are also able to distort the real native German language. So the observations can be noted, that the indigenous Germans began to imitate their "brothers" from the Middle East. Young people in Germany, particularly Germans, tend to copy the accent of refugees, and the same refugees with great effort to copy the accent of the Germans. In addition to linguistic differences, there are differences in culture and religion. The specificity of cultures makes itself felt. The German government faces new problems affecting new spheres of life. The large influx of refugees undermines the country's economic, cultural and political stability. The main dissatisfaction is that the Germans increased the rate of income tax to provide refugees with all the necessary attributes for a comfortable stay in their country. At the same time, another problematic issue of the well-being of the Germans is the spread of the Islamic religion. Today in the information "ocean" there are many examples of how Islam is exposed under the wrong angle. This has a rather negative impact on the successful integration of refugees in new country. Language integration of adults and children who arrived in the country with their parents for permanent residence becomes a task of national scale. The concentration of attention in solving such disputes is explained by the fact that in a multinational country like Germany it is difficult to get along with several people at once. The article discusses the degree of effectiveness of solving the problem of language policy by the government of Germany in the post-crisis period.
The article focuses on the main directions of tax incentives for agriculture in our country during the coronavirus pandemic. In addition, it puts forward scientific proposals and practical recommendations aimed at stimulating the agricultural sector through taxes.
In the article, studying the influence of the tax burden on the activities of taxpayers, the
necessity of calculating the tax burden in the national economy, the distribution of the tax
burden in the economy between taxpayers is considered, attention is also paid to the directions
of calculating the tax burden on legal entities and individuals.
In this article it’s analyzed some features of history of criminal liability for tax evasion and other obligatory payments on territory of the Republic of Uzbekistan. It’s also disclosed a matter of social necessity of establishing criminal responsibility for the crime and suggested a draft of new edition of Article 184 of Criminal Code of the Republic of Uzbekistan. Justified suggestions on amendments and additions to this norm.
Maqola agrar sohada suv resurslaridan foydalanish ahamiyati va uni soliqqa tortish masalalariga bag‘ishlangan bo‘lib, unda bugungi suv resiurslarining tanqisligi, suvdan foydalanishni tartibga solish, ayrim rivojlangan mamlakatlarda suvdan foydalanish va uni soliqqa tortish, shuningdek sohani rivjlantirish bo‘yicha tavsiyalar keltirilgan.