ISSUES OF IMPROVING THE CALCULATION OF INCOME TAX BENEFITS BASED ON FOREIGN EXPERIENCE AND REFORMS CARRIED OUT IN UZBEKISTAN

Professor., Usmanova Mukhlisa Sagdullayevna

ISSUES OF IMPROVING THE CALCULATION OF INCOME TAX BENEFITS BASED ON FOREIGN EXPERIENCE AND REFORMS CARRIED OUT IN UZBEKISTAN

Authors

Professor., Usmanova Mukhlisa Sagdullayevna Tashkent Institute of Finance, TIF

Keywords:

Tax credits, tax credit, tax holidays

Abstract

The article discusses issues of improving the calculation of income tax benefits based on foreign experience and reforms carried out in Uzbekistan.

References

Tax Code of the Republic of Uzbekistan.

Smith A. Issledovanie o prirode i prichinax richatka narodov. - M.: Sotsekgiz, 1962.

Brummerhoff D. Theory gosudarstvennyx finansov / Per. sedmogo nemetskogo izdaniya / Pod obshchey ed. Kudrina A.L., Dzgoeva V.D. – Vladikavkaz: Pioner-press, 2001.

st BHMS "Economic entities financial economic activity accounting plan of accounts and instructions on its application". Registered by the Ministry of Justice of the Republic of Uzbekistan on October 23, 2002, No. 1181 (with subsequent amendments).

Regulation on the procedure for formalization and accounting of benefits granted to legal entities for paying taxes, customs and mandatory payments to the budget. Own.R. Approved by the Ministry of Finance. 24.02.2005 #29, registered by the Ministry of Justice on April 2, 205 with number 1463.

Q. Yahyoev Theory and practice of taxation. T.: "Gafur Ghulam", 2000. H. Abdurahmanov Application of tax incentives in world practice // Economic newsletter of Uzbekistan. No. 3, 2002 Page 58.

H. Abdurahmanov. Application of tax credits in world practice. Economic newsletter of Uzbekistan. No. 3, 2002 Page 58. 5. ziyonet.uz.

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Published

2023-10-16

How to Cite

Professor., Usmanova Mukhlisa Sagdullayevna. (2023). ISSUES OF IMPROVING THE CALCULATION OF INCOME TAX BENEFITS BASED ON FOREIGN EXPERIENCE AND REFORMS CARRIED OUT IN UZBEKISTAN. World Bulletin of Public Health, 27, 31-34. Retrieved from https://scholarexpress.net/index.php/wbph/article/view/3264