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PROBLEMS OF TAX POLICY IN MODERN STEP OF ECONOMIC DEVELOPMENT

Author (s)

Pulotova U.S.

Abstract

The article dwells on thecontextofstrengtheningamarketeconomy, taxpolicyactsasthefoundationofasystemforregulatingsocio-economicprocessesoccurringinsociety. The Institute of Tax Policy is closely connected with the interests of all citizens and business entities, in particular in the context of ensuring the financial security of the country. Analysis of tax policy problems sets the vector for the development of the economic security system as a whole. In this regard, the issues of neutralizing the problems of development and implementation of tax policy in conditions of unstable economic relations remain relevant, which can serve to transform the existing tax policy into an effective tool for ensuring the financial security of society and the state.

Keywords

tax policy, tax revenue, tax burden, tax on added cost, registration of legal entities, tax administration, VAT refund, digital economy

References

1.    Tax Code of Tajikistan Republic. – Dushanbe, 2022. – 407 pp.

2.    The Decision of Government of Tajikistan Republic “On Tax Administration Development Program for 2020 – 2025». – Dushanbe, 2019. – №643.

3.    Report Information of the Tax Committee under the Government of Tajikistan Republic. – Dushanbe, 2024.  

4.    Tajikistan: review of state input // Strategic issues of medium-dates of reform summons. – 2022. – 274 pp.

5.    Strategy of National Development of Tajikistan Republic for the period until 2030. Dushanbe, 2016. - №636. – 103 pp.

6.    www.andoz.tj //Main indicators of the activity of Tax Committee [Date of appeal: 20.12.2023].

Publication date

Wednesday, 26 June 2024