Emergence Of State Policy, Legal And Regulatory Framework And Institutional System For Radical Modernization Of The Tax System In Uzbekistan
Abstract
This article deals with the formation of the legal and regulatory framework of the tax system in Uzbekistan in 1991-2019 and the stages of its improvement.
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References
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Niyazmetov I.M. Ensuring the stability of the tax system by improving taxation mechanisms. Dissertation for the degree of Doctor of Economics (DSc).-Tashkent, 2018. -p94.
OECD Work on Taxation 2016-17. Center for Tax Policy and Administration / www.oecd.org/tax/; Fiscal Policy and Growth in Developing Asia / ADB Economics Working Paper Series.№.412,2014.
Citizens are required to pay statutory taxes and local fees. Constitution of the Republic of Uzbekistan. - Tashkent, Uzbekistan. 2018. Article 51. - p 17. Only the Oliy Majlis has the right to introduce taxes and other mandatory payments. The Constitution of the Republic of Uzbekistan. - Tashkent, Uzbekistan. 2018. Article 78. –p. 28
In accordance with the Law of the Republic of Uzbekistan "On Amendments to the Constitution (Basic Law) of the Uzbek SSR" (364-XII №. 30.09.1991) in the title and text of this Law the words "Uzbek SSR" replaced. https://lex.uz/docs/139958
Bulletin of the Supreme Council of the Republic of Uzbekistan. 1991, issue 2.
About taxes levied on enterprises, associations and organizations. Law of the Republic of Uzbekistan. Tashkent, February 15, 1991. 2 pages. https://lex.uz/docs/134884
Yahyoev K noted that in the article "Tax laws should be long-term and stable" until 1995, six additions and changes were made. Taxes and customs notifications. 1995, №7 (31).
Constitution of the Republic of Uzbekistan. Tashkent. Uzbekistan. 2018. Article 78. 17-p, 28-p
Law of the Republic of Uzbekistan "On approval of the Tax Code of the Republic of Uzbekistan". Tashkent, April 24, 1997, №396-I. https://lex.uz/pages/forpda.aspx?lact_id=90454
Gataulin Sh. The tax system of Uzbekistan: ways of formation and development. Journal of the Taxpayer, 1996, № 11, p.
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Taxes and customs notifications. September 12, 2005. № 37 (581) Page 5
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Developed on the basis of laws that are the basis for amendments and additions to the Tax Code.
After the adoption of the Decree of the President of the Republic of Uzbekistan №2108 of January 7, 2005 "On the preparation of a new version of the Tax Code of the Republic of Uzbekistan", three years elapsed before the adoption of the Tax Code. Тhe task was to ensure regular and comprehensive monitoring and analysis of its effectiveness and, if necessary, to make proposals for further improvement of some of its norms.
Decree of the President of the Republic of Uzbekistan dated February 13, 2018 № F-5214 "On organizational measures to radically improve the tax legislation."
"People's Word" newspaper, December 31, 2019.
