The ongoing tax reforms in our country are also associated with the improvement of value-added tax, which is important in the tax system. The article analyzes the specifics of the calculation of the value-added tax base, some of the complexities and problems in its identification, and focuses on improving the formation of the tax base. In addition, the new version of the Tax Code contains the main conclusions on the definition of value added tax, as well as changes and additions to the tax base.
Эта статья занимается анализом того, как уровень налогового бремени влияет на критерии оценки стоимости больших налогоплательщиков, действующих на рынке Узбекистана, с учетом различных сфер экономической активности. Для проверки гипотезы применяются регрессионные модели, где в качестве зависимых переменных выступают показатели стоимости, такие как EVA (Economic Value Added) и
MBR (Market-to-Book Ratio). В роли независимых переменных рассматриваются факторы, включая относительную и фиктивную налоговую нагрузку, возможные налоговые вычеты, чистую прибыль или убыток, среднемесячную заработную плату, динамику роста расходов, рентабельность активов и количество аффилированных структур.
Topicality and demand of the theme of dissertation. In world practice of informatization, systems of electronic document interchange (EDIS) arc considered and introduced last years not only as systems for automation of manage processes but also as high-grade platforms for creation of uniform information field, so borders of their use, certainly, expands and scientists of the world raises interest to them. In researches of leading scientists of infocommunication technologies the demand of problems of authentic gathering, transfer, analysis, coding of information during formation of office-work documents is allocated for getting of effective technologies raising mobility and productivity of EDIS.
Complex measures undertaken by the Government of Republic of Uzbekistan on development of systems of region-territorial automated management and to creation of uniform information field arc directed on wide introduction of information systems, EDIS, databases (DB) on the basis of modern information-communication technologies. In this connection, working out of new methods to intelligent processing of information resources used for improvement of data transfer quality, allowing effectively to find out and correct errors in structure of electronic document interchange with least material and time expenses, differs a special urgency and, at the same time, remains the unresolved theoretical and applied problem having important economic value.
Requirements to information resources and streams of data transmission as the important factor of efficiency and quality of EDIS functioning arc expressed in providing of stability, integrity, safety and authenticity of the information. One of important among factors is the criterion of authenticity of the information, caused by distortion of transferred messages in infocommunication networks because of failures and refusals of means, any handicaps in communication channels, errors of operators, scanning and recognition systems.
Hence, construction of effective systems to control of information authenticity during transfer and processing represents special scientific interest as priority technology of data processing, characteristic for conditions of automated management and electronic document interchange at the enterprises and organizations.
For existing methods, despite of providing the high level of information transfer authenticity, some unsolved questions is typical, and as basic of them it is possible to allocate the following: at development technologies of electronic documents interchange in structure of modern data transfer packages the significant volume of resource is spent for headings, at the same time the most part of information in headings remains constant from package to package during stream of transfer of the whole frame (redundancy of the information arising at it and mechanisms to provide reliability of deliveries consisting, basically, in sending the appropriate message and repeated transfer of packages, - result to additional time and material expenses while errors detection and elimination); code and hardware methods of information transfer control arc focused, mainly, on elimination the transposition mistakes in managing fields of packages; however, at data transfer there arc also distortions in information fields, which frequently reveal as multiple text mistakes.
In this relation, the decision of tasks for providing of information transfer authenticity is reasonable to consider in two aspects.
Solutions of the first type tasks should taken into account errors of the man-operator, scanning and other devices intended for input of the information. These kinds of mistakes make greatest volume of distortions in text and arise at Applied and Representation levels of OSI model (Open System Interconnection reference model).
Solutions of second type tasks, devoted to control of the information reliability, take into consideration the probability of distortions which occur at stages of Transport, Network, Physical and Line of model OSI.
Demand of the dissertation is characterized by the fact that introduction of a wide range of IP-enabled technologies in electronic document interchange is connected to requiring close attention tasks of detection and correction of errors during preparation and processing of documents.
This research work is focused on providing realization of laws of the Republic of Uzbekistan «On informatization», «On electronic digital signature», «On electronic document», «On electronic commerce», «On electronic payments», Decree of the Cabinet of Ministers of the Republic of Uzbekistan № 126 on 05.04.2011 «About measures on installation and use of a single secured e-mail and system of electronic document interchange in the executive office of cabinet of ministers, bodies of government and economic governance, local government».
Following that, the solution of listed tasks requires carrying out the special researches and development connected to creation of methods and algorithms, capable to control the information authenticity in structure of data transfer packages at the expense of use the enclosed redundancy, and able to function in transport environment, eliminating existing lacks. This fact causes necessity of allocation of a special class algorithms for providing of information authenticity on the basis of new type of PR-rcdundancy (property redundancy), defined by depending on properties of processed object.
Purpose of research is development ol constructive methods, models, algorithms and systems of information authenticity control during transfer and processing of the data on the basis of mechanisms used PR-rcdundancy of various nature, and software and algorithmic realization of results for developing technologies of electronic document interchange.
Scientific novelty of disscrtational research consists in the following:
concept, methodology and software and algorithmic bases to construction methods, models and algorithms for the information authenticity control in systems of electronic document interchange arc developed, classes of objects characterized by PR-rcdundancy, applied to provide accuracy, integrity, efficiency, compression, availability of information resources in EDIS arc allocated;
methods and algorithms arc offered for control of information reliability at the expense of use the artificial redundancy on the basis of linear, modular, plane summing mechanisms and definition of belonging to the coded subsets;
methods and software complexes arc developed for control of information reliability at the expense of use the natural redundancy on the basis of algorithms in which procedures of statistical, arithmetic, parsing coding, n-gram structured description, statistical pattern recognition and hashing of text elements arc realized;
for control and correction of spelling mistakes in texts on Uzbek language methods and algorithms arc offered on the basis of models of multilevel morphological analysis and n-grams Grammatik description;
on the basis of enclosed logic criteria, database and knowledgebase in structure of the built-in expert systems methods and algorithms arc developed for the control of information authenticity at the expense of use the structural-technological PR-rcdundancy;
methods arc offered to synthesis algorithms of text information reliability control in interactive system of errors detection and correction for developing technologies of electronic document interchange.
Conclusion
1. Developed in the dissertation constructive methods, models, software and algorithms complexes to control of information authenticity by principles of using of PR-rcdundancy on the basis of concepts of system analysis, control and information processing allow to increase efficiency and productivity of EDIS.
2. The estimation of current state of the theory and practice of code, hardware and program methods of control of authenticity information transfer had shown insufficiency of existing types of redundancy for providing qualitative functioning of EDIS. Principles of use of PR-rcdundancy at electronic documents for working out applied methods, software and algorithmic complexes to providing of information transfer authenticity have allowed to design toolkit of development of existing technologies.
3. Methods of: linear, plane and modular summation; codings by rules of Haffman, Lempcl-Ziv-Velch, Barrousc-Willcr, arithmetic coding, statistical recognition, logic control form methodical bases of use of PR-rcdundancy for expansion possibilities of algorithms and software complexes to providing of the information authenticity during drawing up, transfer and processing of electronic documents texts.
4. Efficiency of developed algorithms is shown and solutions arc got for tasks of control the information authenticity on the basis of criterion of mistakes undctccting probabilities. It is established, that they find up to 92 % of all kinds of mistakes, capable to correct single, double and adjacent transpositional mistakes, in comparison with existing methods reduce labour content and cost of control in 2-3 times if probability of mistakes is accepted as P«4-10-3, and also raise the information authenticity up to three orders.
5. To solving tasks of control and correction of spelling mistakes in Uzbek texts methods, algorithms and systems arc developed included morphological and n-gram structured models. The developed technique of getting frequency characteristics of n-gram on the basis of distortions probability parameters statistics arc applied during systematization hash-codes for parsing coding.
6. Interpolation and extrapolation methods of construction the logic and arithmetic function of statistical recognition arc used for working out algorithms to control of text elements images authenticity. Methods arc developed to control authenticity of alarm characteristics of text elements images in ncuronctworking system to information processing which includes parts of automatic recognition and control of images signals. Methods and algorithms arc realized in the structure system to control of information authenticity for eases when information in EDIS is represented as metatext on the basis of belonging attributes and classification of metatext on fuzzy semantic hypcrnct.
7. Methods and algorithms of the control of the information authenticity, based on methods of dictionary, statistical and hash-codings provide effective applying of the hardware-software environment of parallel computations NVIDIA with use of standard libraries of numerical analysis, optimized data exchange between CPU and GPU for optimization.
8. It is determined that at realization of the system to control of spelling on the basis of developed ways of description and identification of the software shell, treelike representation of n-gramm grammar and architecture of framework Sfinks-4 focused on various language models used PR-rcdundancy, the number of undetected errors and cost of realization considerably decreases, and labour content in comparison with the spelling control system on the basis of morphological analysis decreases twice.
9. Developed simulating algorithms, complexes of software and systems to control of information authenticity on the basis of using PR-rcdundancy have found practical application in systems of: automated organization of educational environment in high schools; adapted data transfer, processing and analysis in infocommunication networks; EDIS of enterprises.
10. The developed software complexes to control the information authenticity in structure of EDIS and computer system of adapted transfer, handling and data analysis arc implemented in real working conditions in the Samarkand branch «UzTelecom» of the State committee or communication, for informatization and telecommunication technologies of the Republic of Uzbekistan and in Joint Venture «Tasty-Fuit». Appropriate certificates confirm cost of economical efficiency of dissertation results.
This article examines the role of property tax in the formation of the country's budget, its dynamics and rates in 2000 - 2009 and 2010 - 2021, and also developed proposals to improve the methodology for calculating this type of tax
Taxes are one of the main instruments of state fiscal policy and are traditionally included in the list of the most controversial ones, since tax issues are directly related to the solution of social, economic and political problems of the development of society. Property tax occupies a
special place in the tax system, one of which is the land tax, which is discussed in this article. The study of land taxation is especially relevant against the background of radical reforms in real estate taxation. The results of these reforms will affect both legal entities and individuals. Nevertheless, it is too early to talk about any results of the reform, since it is oriented towards the long term.
This article analyzes the economic consequences of expanding the revenue base of the state budget and the fact that property taxation plays an important role in increasing the competitiveness of property and creating a tax base.
Modern economic literature uses the concept of the tax burden at the macro level, i.e. calculation in relation to the volume of gross domestic product, and at the level of legal entities, i.e. calculation in relation to value added or income from the sale of products. products. In practice, the concept of the full tax rate is used. It is understood as the sum of all taxes levied on legal entities, or the tax burden of a legal entity is calculated based on the value added.
The article describes some topical issues in the field of foreign trade, in particular, the export of agricultural products, which is one of the important factors in the development of our
national economy. Some problems related to the period of independence in this area and the experience of their solution is discussed. There is also a description of the issues of the current quality period and the author's descriptions.
The article shows the role of the real sector of industry and agriculture in the economy, structural changes in the gross regional product, differences in the level of technological development, positive results achieved over the years of independence, scientifically based recommendations for improving the efficiency and integration of these sectors in the short and long term are identified.