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Taxation Administering and Economic Development of Tajikistan

Author (s)

Ismailova M. M., Ismailova D. M., Ahmedova D. A.


The article dwells on the problems of taxation administering as a process related to an application of a system of economy measures of coersion by the state in the course of effectuation of tax dutics carried out by economy subjects. It is asserted that taxation administering is brought into effect by dint of introduction or banishment of such instruments as tax rates, tax privileges, tax sanctions, discounts, withdrawals and etc. It is shown that successful taxation administering influences a resultativeness of applied economy decisions; the main thing being a mobilization of tax entries and collections into the country's budget system. The existing problems impeding mobilization and formation of state financial resources have been elicited. It is underscored that the tax system of Tajikistan established to the present time has reserves for perfection.


taxation administering, tax rates, tax sanctions, tax imposed base, fiscal function, tax levy, transactional costs


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Publication date

Tuesday, 21 January 2020

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