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Priorities of Tax Policy and Basic Streamlines of Tax Load Reduction under the Conditions of the Sway on the Part of World Financial Crisis

Author (s)

Salimova Mukhayo Muzaffarovna,Abdurashidova Malika Abdukodirovna


   The article dwells on the priorities and drawbacks of tax policy of Tajikistan Republic, as provision of national interests is one of the principal goals of economy development of any state. For effective usage of tax policy the authors adduce the ways of tax load reduction which can be used by the state for sustainable development of national economy as an effectively realized tax policy enables to procure a part of revenues appertained to state budget. The authors designate also the basic streamlines of tax load reduction under the conditions of negative sway on the part of world financial crisis and point the ways of effectuating the task in question.


tax policy, tax system, priorities of state policy, tax load, evasion from tax pay, tax indebtedness, world financial crisis


1.                  Panskov V.G. Tax Burden in Russian Tax System. – M.: Finance, 1998. – 347 pp.

2.                  Reports on the Results of the Activities of Tax Bodies in the first three-Months of 2016, Obligations for the second three-months Referring to 2016 year and Further Periods / Tax, from 21.04.2016, # 16 (1108).

3.                  Enterprising Advancement – Report of Global Bank for 2015 www.minfin.tj

4.                  The Law Tajikistan Republic «On Introduction of Alterations and Addenda into the Tax Code of Tajikistan Republic». – Dushanbe, 2015, - # 1188.

 5.                  Fiat of the Chairman of Tax Committee under Tajikistan Republic Government from 20.04.2016, - # 126. www.andoz.tj 

Publication date

Monday, 16 January 2017