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ASSESSMENT OF POTENTIAL AND TRENDS OF KEY INDICATORS OF TAX COLLECTION IN SUGHD VILOYAT

Author (s)

Mamurov A. M., Ismatov Kh. H.

Abstract

In the article the theoretical and methodological aspects of tax collectability as an important element of tax administering are investigated by the authors. The tendencies of real indicators of tax collection, as well as other economic indicators of the region are estimated and the rates of their changes in recent years are determined and explained. The article analyzes the growth of tax collectability in the budget of the region and determines the specific weight of tax revenues in the total part of the budget revenues of the region. The tax potential of the region is determined by estimating the trend of the total number of taxpayers and types of entrepreneurial activity. On the basis of the research the indicators of qualitative assessment of tax authorities' activity and directions of improvement of efficiency of taxpayers' service are elicited.

Keywords

region, tax bodies, tax collectability, tax potential, tax administering, tax mechanism, tax revenues, effectiveness of tax authorities` activities

References

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Publication date

Wednesday, 07 July 2021