YOSH OLIMLAR
ILMIY-AMALIY KONFERENSIYASI
in-academy.uz/index.php/yo
5
TAX MANAGEMENT STRATEGIES OF INTERNATIONAL COMPANIES IN
UZBEKISTAN
Sobirov Dilshodbek Nazimjanovich
State Tax Committee of the Republic of Uzbekistan
https://doi.org/10.5281/zenodo.14169275
Abstract.
Ensuring the necessary level of collection of taxes and other mandatory
payments in the Republic of Uzbekistan, organizing the activities of large taxpayers,
implementing tax administration of taxpayers and mutual cooperation on fulfilling tax
obligations special attention is being paid to the fundamental improvement of service and
technical service.
Kеywоrds:
budget policy, budget, tax benefits, tax administration, business entities, tax
revenues, tax, tax rate, preferences, large taxpayers, state tax inspection.
INTRОDUСTIОN
In our country, special attention is being paid to the foundation of completely new sectors
of the economy, especially to the modernization of their management methods, that is, to the
introduction of the principles of conducting international business. The development of
enterprises undergoing large-scale reforms in our national economy, ensuring their access to
the foreign capital market, and the effective use of advanced foreign experiences in this regard
make it an urgent task.
In addition, the number of economic entities of almost all large enterprises in our republic
is increasing day by day. This will serve the rapid development of our economy, the increase of
industrial potential, the development of high-tech industries, in other words, the
competitiveness of our country.
According to the Regulation No. 3172 on setting the criteria for inclusion of legal entities
in the category of large taxpayers registered by the Ministry of Justice of the Republic of
Uzbekistan on July 12, 2019, the criteria for inclusion of legal entities in the category of large
taxpayers are as follows are included in the category of large taxpayers:
a)
enterprises producing excise goods and providing excise services;
b)
commercial banks, commodity, stock and currency exchanges;
c)
Lukoil JSC, British tobacco JSC and their affiliated organizations; Tax marks, stamps, and
banderoles are alternative ways of indicating, through marks on the packet, that tobacco taxes
have been paid. Simultaneous with its negotiations on the detailed tax reforms described above,
BAT had begun to press for the collection and policing of taxes on imports and suggested
systems to ensure that imported cigarettes were taxed.
d)
organizations participating in the performance of work on the agreement on product
distribution;
In 2020, organizations that meet the following criteria will be included in the category of
large taxpayers:
annual income for federal level organizations is from 35 billion rubles, for regional level
organizations from 10 to 35 billion rubles.
interdependence with other large taxpayers, i.e. if there is an impact on the results of its
economic activity;
if the organization has submitted an application for tax monitoring;
YOSH OLIMLAR
ILMIY-AMALIY KONFERENSIYASI
in-academy.uz/index.php/yo
6
if the decision to join the ranks of large taxpayers was made by the Federal Tax Service.
СОNСLUSIОN
1.
In order to improve the efficiency of the tax administration and taking into account the
increase of the minimum wage, to ensure the balance of the inflation rate and to take into
account the high total amount of income of large taxpayers, the net income from the sale of
products (goods, work and services) it is necessary to determine the amount higher than 150.0
billion soums at the end of the previous calendar year.
2.
If the legal entities included in the category of large taxpayers do not meet the specified
criteria by the end of the calendar year, these economic entities are large tax payers and these
economic entities are subject to large tax during the next year. It would be appropriate to leave
it in the category of passengers.
References:
1.
Address of the President of the Republic of Uzbekistan Sh.M. Mirziyoyev to the Parliament.
24. 01.2020.
2.
Tax Code of the Republic of Uzbekistan - Tashkent: Gafur Ghulam Publishing House 2020.
- 640 p.
3.
Information of the State Tax Committee of the Republic of Uzbekistan. www.soliq.uz
4.
Bishop D. Reference our conversation today re level playing field or protective tariffs.
British American Tobacco. 2017
5.
Krasovsky K, Andreeva T, Krisanov D, Mashliakivsky M, Rud G, for the Alcohol and Drug
Information Center Ukraine. Economics of Tobacco Control in Ukraine From the Public Health
Perspective. Kiev, Ukraine: ADIC (Ukraine); 2002.
6.
Gael G, McKenna C. New excise stamps procedures to combat smuggling introduced.
Financ Times East Eur Bus Law. 2017;97:14.
