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 22 However, the tax policy implemented in the country in the above three stages has not paid off. For example, in the tax system rating "tax payments 2010", prepared by the world Bank in conjunction with Price Waterhouse Coopers, Uzbekistan ranked 178th out of 183 countries studied among countries ranked 174-183 in the list of the ten most complex countries of the tax regime. For comparison, among the CIS and Baltic countries, the situation was as follows: Estonia- 38, Latvia-45, Lithuania-51, Kazakhstan-52, Georgia-64, Moldova-101, Russia-103, Azerbaijan- 108, Poland-151, Armenia-153, Kyrgyzstan-156, Tajikistan-162, Uzbekistan-178 and Ukraine - 181 places[9]. The fourth stage of reforms: 2017 was a period of historical changes in the tax policy of Uzbekistan. On the basis of a critical analysis of all issues, strict disciplinary and personally responsible measures were carried out. The tax base has expanded even more. In 2017-2021, it is aimed at improving the regulatory framework for reforms, ensuring the rule of law, and reforming all spheres of life of society and the state, including the tax sphere, which are identified as important tasks in the action strategy for the five priority areas of development of the Republic of Uzbekistan. The current state of the tax system does not fully meet the requirements of a free market economy. Therefore, the introduction of modern information and communication technologies in the process of tax administration, the effective use of advanced foreign experience in this regard is of great importance. The main idea of the new tax concept, introduced in 2019, is to reduce the tax burden, use a simple and stable tax system, reduce the tax burden, create more favorable conditions for doing business.the new amended Tax code provides for the promotion of honest taxpayers who are the mainstay of the country's development, while punishing those who do not pay taxes. According to English expert Chris Welsh, in Britain, the tax and customs Committee is arranged in the same way: "the main task is to maintain the existing system and improve it, and not destroy it with further actions [10]. Continuing the policy of introducing the same fair tax regime for all by reducing the tax burden, the need for the gradual abolition of tax benefits, the abolition of taxes and other charges related to the minimum wage, the President of our country, Mr. President, said that the tax burden on the state budget of the Republic of Uzbekistan will be reduced.Mirziyoyev's merits became very great. Reducing the tax burden and creating more favorable conditions for doing business is the only way to end the" hidden " economy. Therefore, we need to develop a separate program that provides for effective measures in this direction [11; 18 b] by President Sh. Mirziyoyev. In fact, representatives of the new generation, who today think in a new way, see their future in connection with the strengthening of democratic values in society, the future of our country in connection with its integration into the world community, come to life. And this is a reliable guarantee of the inevitability of reforms, the absence of backwardness of radical political, economic, spiritual and educational transformations in our country. Thus, the first years of independence are characterized by high inflation, a crisis in mutual debts of enterprises, an increase in debt to the budget, a reduction in traditionally high tax procedures in the sector of former state-owned enterprises, and a lack of fair tax payment traditions. |