Атты III халықаралық ғылыми-тәжірибелік конференция жинағЫ



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III TOM

 
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 




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