The article dwells on the main directions towards improvement of a regulatory mechanism for taxation imposed on profits of organizations in connection with the entry into force of Chapter 17 of the Tax Code of Tajikistan Republic. Proceeding from an analysis beset with conformity of changes in income tax to the objectives of tax reform and the goals of the state economic policy, at the present stage, problematic aspects beset with tax legislation are described from the point of view of eliminating the shortcomings and contradictions in taxation of profit of organizations. The experience of developed countries on the development of regulatory mechanism for taxation of profit of business entities is studied. Designing on the premise of factual data and generalization of theoretical views, the author expounds inferences and suggestions adequate to Tajikistan national economy which is connected with the mechanism whose elaboration may afford to apply regulating elements of the imposition from profit. The state policy of improvement of the regulatory mechanism for taxation of profits of organizations in the formation of a favorable competitive environment is well-grounded in the article.
taxation, tax policy, tax benefits, tax mechanism, tax legislation, efficiency, regulatory mechanism of income tax.
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