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 21 In accordance with the Law of the Republic of Uzbekistan "On the state tax service"of 29 August 1997 and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan "on issues of organization of the State tax service of the Republic of Uzbekistan" of 12 January 1998, the main functions and functions of tax authorities are defined. The transition from the old tax system that existed in Soviet times to the new system and its formation is a complex and contradictory process. This was the beginning of a period characterized by a gradual decline in production, on the one hand, a deepening of solvency, a decline in the standard of living of the population, and, on the other hand, the gradual introduction of market regulation, the replenishment of the market with goods and changes in inflation. This stage is characterized by a decrease in production, high inflation, a deep mismatch of incomes and decline in living standards of population, reduction of unemployment, gradual degradation of culture, science, morality and crime. The second stage of its reforms: it includes the period from 1998 to 2008. This period can be called a period of organizational and legal consolidation and development of the foundations of the tax system, the beginning of an important stage in the field of tax consolidation, comprehensive stimulation of economic entities, their support for activities, improvement of tax policy and liberalization. For comparison, 2005-2006 in Ukraine was a period of strengthening the positive image of the state tax service. At this stage, a simplified system for paying taxes to legal entities-taxpayers was introduced, their tax reporting was simplified, and tax payment deadlines were simplified. Radical changes have taken place in the minds of the population, their way of thinking and worldview, formed on the principles of Communist and Soviet ideology, have changed over the years. The tax burden that falls on the shoulders of manufacturing industries and enterprises is steadily decreasing from year to year. And in in his report, I. Karimov noted that the Tax code adopted in 1997 does not meet today's priorities and requirements in the field of economic reforms. Over the past two years alone, more than a hundred changes and additions have been made to the tax legislation. The report recognized that the development of printing houses and approaches tested in practice in the field of taxation, the use of best practices of other countries in this regard is extremely important, and the tax system should not only be able to collect taxes, but also, first of all, encourage their application. [8; 89 б]. On this basis, the task was set to prepare the Tax code of the Republic of Uzbekistan in a new version based on the decree of the First President of the Republic of Uzbekistan dated January 7, 2005. To this end, law No. 136 "on approval of the Tax code of the Republic of Uzbekistan"was adopted on December 25, 2007. With this law, the new version of the tax code of the Republic of Uzbekistan was adopted and entered into force on January 1, 2008. But in addition to the successes achieved at this stage, there were also drawbacks. Laws, decrees and regulations issued in most cases remain on paper, with obvious positive changes in the eyes. The third stage of reforms: policies aimed at improving the tax system, facilitating and unifying the tax burden, simplifying and simplifying the tax system, reducing the tax burden, providing benefits on tax and other issues, and continuing the policy of providing tax benefits, including for 2009-2016. The introduction of interactive tax services involves the provision of tax and statistical reports in electronic form via the Internet. |