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Tax Administering In The System Of Tax Relations

Author (s)

Mamurov, Anvarjohn Makhmudjohnovich

Abstract

Under today`s conditions an improvement of tax administering is an important aspect of contemporary tax policy of Tajikistan Republic. Under the conditions of economic non-sustainability characterized with tax-payers` financial plight and tax entries from revenues into the country`s budget system one ought to bring to perfection the methods of tax monitoring and taxation assessment which concern the activity of effective tax-payers carried out through diversified forms and modes; herby, other economy subjects being involved in the process in question as well. Proceeding from this necessity, the author presumes that intensification of tax administering is a factor of tax burden diminution, decrease of expenditures beset with tax system, insurance of parity for competitive tax-payers and tax policy effectiveness. While considering the problem of tax administering the author moves out the thesis of perfection in reference to tax legislation system.

Keywords

management with taxes, tax monitoring, tax regulation, tax management process, tax administering, tax planning 

References

1.                  The Message of Initiator of Peace and National Unity, Leader of Nation, Tajikistan Republic President, Reverend Emomali Rakhmon to Majlisi Oli (Supreme Council) of the Country from April 20, 2012 (-------------------) (Date of request: 22.12.2018).

2.                  Anvari, Nighina; Majohnova M. The Support of Development in Regard to Private Sector and Entrepreneurship in the Frames of National Development Strategy up to 2030. – Tajikistan and today`s World. – Dushanbe, 2017. – 405 pp.

3.                  Azriliyan A.N. The Big Dictionary on Economics. The 4th edition, revised and enlarged. – M.: The Institute of New Economics, 1999. – 1245 pp.

4.                  Aronov A.V. The Policy and Tax Administering. Manual // A.V. Aronov, V.A. Kashin. – M.: Economist, 2006. – 588 pp.

5.                  Islomov Tokhir Sultonmurodovich. The History of Finances Taxes and the Formation of Taxation System in Tajikistan. – Dushanbe: Cognition, 2009. – 234 pp.

6.                  Krasnitsky Victor Alexandrovich. Organization of Tax Administering (on the Example of Tax Bodies` Work in Krasnodar kray): candidate dissertation in economics: 08.00.10. – Krasnodar, 2000. – 236 pp.

7.                  Peronko I.A. The Problems of Taxation Improvement in RF and the Ways of their Solution. Synopsis of doctoral dissertation in economics: 08.00.10. – M., 2001. – 42 pp.

8.                  Accounting Reports of the Tax Committee under the Auspices of TR Government for 2014 – 2017.

9.                  Social-Political State of Tajikistan Republic. Agency on Statistics under the Auspices of Tajikistan Republic President. – Dushanbe, 2017. – 289 pp.

10.              Accounting Reports of Sughd Viloyat Tax Managerial Office.

11.              Information Taken from the Official Site of Tax Committee under the Auspices of TR Government. //www.andoz.tj (Date of request: 21.10.2018).

TR Tax Code from September 5, 2012, #902. – Dushanbe: Free Orient. //www.andoz.tj  (Date of request: 03.09.2018). 

Publication date

Monday, 22 April 2019

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