Атты III халықаралық ғылыми-тәжірибелік конференция жинағЫ
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134 УДК:336.22 THE PECULIARITIES OF TAX MONITORING ORGANIZATION AND THE ISSUES OF ITS IMPROVEMENT Boburshoh Ibragimov Bakhodirovich an Independent Researcher Lawyer-consultant of Turon LLC ANNOTATION In the article the author examines the content of tax monitoring, which is a new type of tax control, the basis of its organization. According to the results of the study, the author assessed the specifics of establishing and conducting tax monitoring. The problems of tax monitoring on the basis of national and foreign practice and proposals for its improvement were voiced. KEY WORDS: taxpayers, state tax authorities, tax control, tax monitoring The rational formation of the state tax policy and system ensures the development of entrepreneurship in the country and the creation of favorable conditions for attracting foreign investments. In order to further strengthen macroeconomic stability and maintain high rates of economic growth, it is recognized as an important task ―to maintain macroeconomic stability, in the ―strategy of actions on the five priority directions of development of the Republic of Uzbekistan in 2017-2021‖, which is the strategic plan of reforming the life of the state and society in our country [1]. According to Chapter 12-1 of the law of the Republic of Uzbekistan dated December 30, 2017, No. 455 [2], a new type of tax monitoring of tax control in our country was introduced into practice. This type of tax control was introduced into practice on the basis of the experience of developed countries such as the Netherlands and Russia, the purpose of which is to establish control based on mutual trust and cooperation between taxpayers and the bodies of the state tax service. According to G.A.Gorin, and R.G.Ahmadeeva Establishing the boundaries of gross receipts on tax monitoring is a restriction of the rights of taxpayers, whose gross amount of revenue is less than the established rate [3]. We believe that this opinion is based on logic, since the tax legislation of our country gives taxpayers the right to voluntarily count on Value Added Tax as a payer. But for some reason, the tax legislation of Russia and Uzbekistan does not stipulate this principle of exclusivity on tax monitoring. Only taxpayers who pay taxes honestly and are not afraid of constant control of financial and economic activities by the tax authorities can decide on the installation of tax monitoring based on an expanded information partnership. On the eve of this, he will be able to reduce the risks by regulating tax relations and quickly obtaining a qualified service on controversial issues related to tax legislation. First tax monitoring was applied in 2005, in Netherlands, in order to have a stronger tax control on big companies. Currently, more than 20 countries around the world are using this type of tax control. Unlike other types of tax control, tax monitoring gives its participants the several advantages [4]. The scientsts such as L.Artamanova [5], A.A.Svily-Buklanova [6], Yu.G.Tyurine [7], A.V. Lobanov [8] and T.Y.Kurbatov[9] carried out a research on tax control and its improvement. They described their scientific views on the importance of control in the |