{"id":567,"date":"2023-11-05T23:43:16","date_gmt":"2023-11-05T18:43:16","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=567"},"modified":"2023-12-04T21:13:11","modified_gmt":"2023-12-04T16:13:11","slug":"some-issues-of-improving-the-methodology-for-increasing-tax-collection","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=567","title":{"rendered":"SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION"},"content":{"rendered":"\n<p><strong>Berdiyeva Uguloy Abdurakhmanovna<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/11\/\u0411\u0435\u0440\u0434\u0438\u0435\u0432\u0430-\u040e\u0493\u0438\u043b\u043e\u0439.jpg\" alt=\"\" class=\"wp-image-569\" width=\"427\" height=\"569\" srcset=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/11\/\u0411\u0435\u0440\u0434\u0438\u0435\u0432\u0430-\u040e\u0493\u0438\u043b\u043e\u0439.jpg 591w, https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/11\/\u0411\u0435\u0440\u0434\u0438\u0435\u0432\u0430-\u040e\u0493\u0438\u043b\u043e\u0439-225x300.jpg 225w\" sizes=\"auto, (max-width: 427px) 100vw, 427px\" \/><\/figure>\n\n\n\n<p><em>Doctor of Philosophy (\u0420hD) in Economics,<\/em><\/p>\n\n\n\n<p><em>Associate Professor of the Department&nbsp; \u201cTaxes and taxation\u201d<\/em><\/p>\n\n\n\n<p><em>Tashkent Institute of Finance<\/em><\/p>\n\n\n\n<p><em>E-mail:&nbsp; <a href=\"mailto:ugiloy555@gmail.com\">ugiloy555@gmail.com<\/a><\/em><\/p>\n\n\n\n<p><em>ORCID<\/em><em>:<\/em><em> 0000000184693200<\/em><\/p>\n\n\n\n<p><strong>Abstract<\/strong><\/p>\n\n\n\n<p>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&#8217;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.<\/p>\n\n\n\n<p><strong>Keywords<em>: <\/em><\/strong>tax burden,<strong> <\/strong>tax system, tax policy, local taxes, property tax, land tax, state budget, local budget, tax trend, tax progression.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/12\/Berdiyeva-Uguloy-Abdurakhmanovna.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Berdiyeva-Uguloy-Abdurakhmanovna.\"><\/object><a id=\"wp-block-file--media-957ca92a-da12-413b-86a7-f1e2dede3482\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/12\/Berdiyeva-Uguloy-Abdurakhmanovna.pdf\">Berdiyeva-Uguloy-Abdurakhmanovna<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/12\/Berdiyeva-Uguloy-Abdurakhmanovna.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-957ca92a-da12-413b-86a7-f1e2dede3482\">Download<\/a><\/div>\n\n\n\n<p><strong>Reference<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1. President of the Republic of Uzbekistan Shavkat Mirziyoyev Appeal to the Assembly. 28.12.2018.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2. Decree of the President of the Republic of Uzbekistan dated January 29, 2022 No. PF-60 \u201cOn the new uzbekistan development strategy for 2022-2026\u201d<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3. Malikov T.S. Tax burden. What is it? \u2013 T.: Financier newspaper. 2015 and \u21166. Page 4.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4. Lars P.Feld, Friedrich Schneider. State and Local Taxation\/\/International Encyclopedia of the Social &amp; Behavioral Sciences (Second Edition), 2015. Pages 338-342;<\/p>\n\n\n\n<p>5. Malikov T.S. Should the weight of the tax burden be drastically reduced? Tax Academy. \u2013 T.: 2006. Page 4.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6. Toshmuradov T. Tax Explanatory Dictionary. \u2013 T.: Labor, 2003. \u2013 P.116.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 7. Kirova E.A. Methodology for determining the tax burden on business entities\/\/Finance. \u2013 M.: 1998. \u2013 \u2116. 9. \u2013 P. 30-32.<\/p>\n\n\n\n<p>8. Salvatore Bimonte, Arsenio Stabile. Local taxation and urban development. Testing for the side-effects of the Italian property tax.\/\/Ecological Economics, Volume 120, December 2015, Pages 100-107;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9. Isroilov B. Calculation and analysis of taxes: problems and their solutions \u2013 T.: Uzbekistan, 2006. \u2013 P.272.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10. Till Gross, Paul Klein. Optimal tax policy and endogenous growth through innovation. Journal of Public Economics. \u2013 Volume 209, March 2022.&nbsp; <a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S0047272722000470\">https:\/\/www.sciencedirect.com\/science\/article\/pii\/S0047272722000470<\/a><\/p>\n\n\n\n<p>11. Chernik D.G. Fundamentals of the tax system, &#8211; M .: UNITI, 2000; Pushkareva V. The history of financial thought and the policy of taxes. \u2013 M.: INFRA.M, 1996.<\/p>\n\n\n\n<p>12. T.S. Malikov. Current issues of taxes and taxation. &#8211; \u201cAcademy\u201d, 163 p.<\/p>\n\n\n\n<p>13. N.Turgenev. Experience in the theory of taxes\/\/At the origins of financial law. -M.: Status, 1998, p.129. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14. Center for International Development (IGC \u2013 International Growth Center) official website \u2013 <a href=\"http:\/\/www.theigc.org\">www.theigc.org<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Berdiyeva Uguloy Abdurakhmanovna Doctor of Philosophy (\u0420hD) in Economics, Associate Professor of the Department&nbsp; \u201cTaxes and taxation\u201d Tashkent Institute of Finance E-mail:&nbsp; ugiloy555@gmail.com ORCID: 0000000184693200 Abstract This article examines some issues of improving the&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bank-ishi-investisiya-va-soliqqa-tortish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fintech.tsue.uz\/?p=567\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Berdiyeva Uguloy Abdurakhmanovna Doctor of Philosophy (\u0420hD) in Economics, Associate Professor of the Department&nbsp; \u201cTaxes and taxation\u201d Tashkent Institute of Finance E-mail:&nbsp; ugiloy555@gmail.com ORCID: 0000000184693200 Abstract This article examines some issues of improving the&#046;&#046;&#046;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fintech.tsue.uz\/?p=567\" \/>\n<meta property=\"og:site_name\" content=\"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-05T18:43:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-04T16:13:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/11\/19.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"fintex-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"fintex-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 daqiqa\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/fintech.tsue.uz\/?p=567\",\"url\":\"https:\/\/fintech.tsue.uz\/?p=567\",\"name\":\"SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\",\"isPartOf\":{\"@id\":\"https:\/\/fintech.tsue.uz\/#website\"},\"datePublished\":\"2023-11-05T18:43:16+00:00\",\"dateModified\":\"2023-12-04T16:13:11+00:00\",\"author\":{\"@id\":\"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b\"},\"breadcrumb\":{\"@id\":\"https:\/\/fintech.tsue.uz\/?p=567#breadcrumb\"},\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/fintech.tsue.uz\/?p=567\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/fintech.tsue.uz\/?p=567#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/fintech.tsue.uz\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/fintech.tsue.uz\/#website\",\"url\":\"https:\/\/fintech.tsue.uz\/\",\"name\":\"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\",\"description\":\"Toshkent davlat iqtisodiyot universiteti\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/fintech.tsue.uz\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"uz-UZ\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b\",\"name\":\"fintex-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uz-UZ\",\"@id\":\"https:\/\/fintech.tsue.uz\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"fintex-admin\"},\"sameAs\":[\"http:\/\/fintech.tfi.uz\"],\"url\":\"https:\/\/fintech.tsue.uz\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fintech.tsue.uz\/?p=567","og_locale":"uz_UZ","og_type":"article","og_title":"SOME ISSUES OF IMPROVING THE METHODOLOGY FOR INCREASING TAX COLLECTION - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","og_description":"Berdiyeva Uguloy Abdurakhmanovna Doctor of Philosophy (\u0420hD) in Economics, Associate Professor of the Department&nbsp; 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