Объединение юридических лиц в форме ассоциации «общенациональное движение «бобек»
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| INTERNATIONAL SCIENTIFIC JOURNAL
«GLOBAL SCIENCE AND INNOVATIONS 2022: CENTRAL ASIA» ASTANA, KAZAKHSTAN, SEPTEMBER 2022 20 From this point of view it is possible to divide the process of forming the system of tax authorities of the Republic of Uzbekistan into four stages: The first stage of reforms: 1991-1997, the period of Uzbekistan aimed at creating its own independent tax system and increasing the Treasury value of taxes, developing a unified organizational basis for the tax system, adapting taxes to the requirements of the market economy and stimulating the production of enterprises. In this regard, in Ukraine among the CIS countries, too, 1991-1995 was a period of formation and development of the state tax service [3]. Independent activity of tax authorities in the Republic of Uzbekistan after the adoption on June 14, 1991 of the Charter of the Supreme Council of the Republic of Uzbekistan "On state tax authorities of the Republic of Uzbekistan"and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 217 "On state tax authorities of the Republic of Uzbekistan" [4, p163 ]. The status, basic functions, functions of the State tax service of the Republic of Uzbekistan and organizational basis of its activities established in accordance with the decree of the President of the Republic of Uzbekistan "on the transformation of the Main State tax service under the Cabinet of Ministers of the Republic of Uzbekistan, the State tax service of the Republic of Uzbekistan". Its activities are defined in accordance with the regulations of the Cabinet of Ministers of the Republic of Uzbekistan "About the state tax base of the Republic of Uzbekistan" approved by the decree of the Cabinet of Ministers of the Republic of Uzbekistan "On organization and functioning of the state tax base of the Republic of Uzbekistan", adopted in accordance with this resolution of the Cabinet of Ministers of the Republic of Uzbekistan, acknowledged that the State tax Inspectorate is a state control body in the implementation of tax and customs policy, as well as ensuring the protection of economic interests and property rights of the state [5; Д. 1. 4 в]. To imagine the difficult situation of that time, it is enough to remember that at the beginning of 1991, the state budget deficit of the Republic was formed due to caries. This, in turn, led to the need to create a legal framework for the Tax code aimed at reducing the state budget deficit and strengthening its revenue side [6; p 6 ]. The law" on taxes from enterprises, organizations and associations", adopted on February 15, 1991, became the first law in the formation of an independent tax system of the Republic. According to him, for the first time, the General principles of the structure and functioning of the tax system were defined, and the procedures for calculating and collecting taxes were established [7]. Since April 1, 1997, in order to further improve and strengthen the tax system of the Republic and regulate the accounting of taxpayers, the State tax administration has introduced a system for issuing and applying taxpayer identification numbers (TIN). On April 24, 1997, Uzbekistan adopted the first tax code of the Republic of marotaba, which summarizes many documents that were previously used in practice. With the adoption of this document, the relations between taxpayers and tax authorities were settled. The tax code served as the knowledge of kengaitirishga taxpayers, and for tax officials, it became the only working document for effectively solving their tasks. In July 1997, the NTC was allocated tax and customs duties, and the customs authorities were removed from the tax authorities and merged into a separate structure. The state customs administration of the Republic of Uzbekistan was created. |