SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION
Berdiyeva Uguloy Abdurakhmanovna
Doctor of Philosophy (РhD) in Economics,
Associate Professor of the Department “Taxes and taxation”
Tashkent Institute of Finance
E-mail: ugiloy555@gmail.com
ORCID: 0000000184693200
Abstract
This article examines some issues of improving the methodology for increasing tax collection in the context of democratization and renewal of society in Uzbekistan, modernization and reform of the country’s economy. Also analyzed are the budget revenues of the Republic of Uzbekistan by types of taxes, in particular direct and indirect taxes, resource fees and property taxes, other taxes and payments, state duties and penalties, the level of tax burden in some countries of the world. Based on the analyzes, scientific conclusions, recommendations and proposals have been developed.
Keywords: tax burden, tax system, tax policy, local taxes, property tax, land tax, state budget, local budget, tax trend, tax progression.
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