CC BY
24Ergashev Ikrom Abdurasulovich,
Ph.D., Researcher of Tashkent State University of Law. ORCID ID: 0000-0002-3924-5182 Email: ikromabdurasulovich@gmail.com
The prospects of improvement of the legal basis of tax administration in the Republic of Uzbekistan
Abstract: This article is based on the fact that the issues of gradual reduction of the tax burden, simplification of the tax system and improvement of tax administration, rapid development of the country's economy, improving investment attractiveness, and legal regulation of these relations are becoming increasingly global and actual. The facts are analyzed that the need to improve tax legislation and tax practices in line with the development of tax administration and the development of the investment climate by sharply reducing the tax burden on businesses, creating a fair and transparent tax system for all taxpayers, and bringing it into line with international standards and simplifying tax administration, extensive systematic work is carried out to eliminate inconsistencies and contradictions in the legislation and to strengthen the protection of the rights and legitimate interests of honest taxpayers. Theoretical and practical aspects of the importance of legal regulation of issues related to ensuring the rights of subjects of tax law, the introduction of «smart regulation» models in this area and increasing the share of information technology in this sphere, the development of new effective mechanisms are researched. It is analyzed that it is important to improve the tax administration, introduce paperless document exchange, and address the challenges of developing and implementing software aimed at increasing the efficiency of state tax service. Analyzing the main directions of improvement of tax administration in Uzbekistan, proposals were developed to improve its legal basis.
Keywords: tax administration, tax system, tax preferences, tax benefits, tax burden, types of taxes, tax concept, mandatory payments, liability, tax liability, taxpayer, taxation.
Аннотация: Мазкур мацолада солщ юкини изчиллик билан камайтириш, солщ солиш тизимини соддалаштириш ва солиц маъмуриятчилигини такомиллаштириш, мамлакат ицтисодиётини жадал ривожлантириш, инвестициявий жозибадорлигини яхшилаш уамда мазкур муносабатларни ууцуций тартибга солиш масалалари тобора глобал ва долзарб ауамият касб этиб борётганлиги асосланган. Солиц маъмуриятчилиги ривожига мутаносиб тарзда солиц цонунчилиги нормалари ва солиц амалиётини такомиллаштириш зарурлиги уамда тадбиркорлик субъектларига тушаётган солиц юкини кескин камайтириш орцали инвестициявий мууитни ривожлантириш, барча солиц туловчилар учун бирдек адолатли, шаффоф солиц тизимини яратиш ва уни халцаро стандартларга мослаштириш уамда солиц маъмуриятчилигини соддалаштириш, солиц солиш соуасида цонун уужжатларидаги царама-царшиликлар ва зиддиятларни бартараф этиш уамда инсофли солиц туловчиларнинг ууцуцлари ва цонуний манфаатлари уимоясини кучайтириш мацсадида амалга оширилаётган кенг цуламли тизимли ишлар тщлил цилинган. Солиц ууцуци субъектлари ууцуцларини таъминлаш, ушбу соуага «ацлли тартибга солиш» моделларини жорий цилиш ва ундаги ахборот технологиялар улушини ошириш, янги самарали механизмларни ишлаб чициш билан боглицмасалаларни ууцуций тартибга солиш мууим ауамиятли эканлиги назарий-амалий жщатлари тадциц этилган. Coлиц маъмуриятчилиги тaкoмиллaштириш, цoгoзсиз уужжaт aлмaшинувини жoрий этиш вa дaвлaт тлиц xизмaти oргaнлaри ишининг сaмaрaдoрлигини oширишгa цaрaтилгaн дaстурий мaусулотлaрни ишлaб чициб, aмaлиётгa жoрий этиш борасидаги вазифаларни уал цилиш мууим эканлиги тщлил этилган. Узбекистонда солиц маъмуриятчилигини ривожлантиришнинг асосий йуналишлари тщлил цилинган уолда, унинг цонунчилик асосларини такомиллаштиришга царатилган таклифлар ишлаб чицилган.
Калит сузлар: солиц маъмуриятчилиги, солиц тизими, солиц преференцияси, солиц имтиёзлари, солиц юки, солицлар турлари, солиц концепцияси, мажбурий туловлар, мажбурият, солиц мажбурияти, солиц туловчи, солицца тортиш.
Аннотация: В настоящей статье обосновано, что вопросы последовательного снижения налоговой нагрузки, упрощение системы налогообложения и улучшение налогового администрирования, стремительное развития экономики страны, повышение инвестиционной привлекательности, а также вопрос правового регулирования данных отношений приобретают всё более глобальный и актуальный характер. Проанализированы, проводимые следующие масштабные системные работы касательно вопросов необходимости совершенствования норм налогового законодательства и налоговой практики по мере развития налогового администрирования, развитие инвестиционного климата за счет резкого снижения налоговой нагрузки на субъекты предпринимательства, создание справедливой, прозрачной налоговой системы для всех налогоплательщиков и приведение ее в соответствие с международными стандартами, упрощение налогового администрирования, устранение противоречий и несоответствий в законодательстве в области налогообложения, а также работы по усилению защиты прав и законных интересов честных налогоплательщиков. Исследованы теоретические и практические аспекты важности правового регулирования вопросов, связанных с разработкой новых эффективных механизмов, защитой прав субъектов налогового права, внедрением моделей «умного регулирования» и увеличения доли информационных технологий в этой сфере. Было проанализировано важность совершенствования налогового администрирования, внедрения безбумажного документооборота, решения задач по разработке и внедрения в практику программных продуктов, направленных на повышение эффективности государственной налоговой службы. Проанализировав основные направления развития налогового администрирования в Узбекистане, были разработаны предложения по совершенствованию его законодательной базы.
Ключевые слова: налоговое администрирование, налоговая система, налоговая преференция, налоговые льготы, налоговое бремя, виды налогов, налоговая концепция, обязательные платежи, обязательство, налоговое обязательство, налогоплательщик, налогообложение.
Broad changes in the country's economy and political life, the implementation of long-term policies aimed at further liberalization of the economy, and support of entrepreneurship, in turn, require further improvement and simplification of tax legislation, in particular, tax administration.
In our country, which is on the path to building a democratic state, further improving tax policy, liberalization of existing legislation plays an important role in implementing consistent reforms of legislation based on market relations.
In this regard, it is necessary to improve the existing regulations of the Republic of Uzbekistan on tax administration.
The President has repeatedly said, «Even if we do not create conditions for entrepreneurs, let's not bother them ...» This is due to the fact that excessive control and various pressures on entrepreneurs by government agencies cannot only prevent them from carrying out their activities but also create a feeling of insecurity about the state and its functions. Therefore, improving the institution of tax control is an important component of tax administration.
In the process of introducing the most optimal model of public tax service on the basis of segmentation of taxpayers and the introduction of a modern system of business analysis (Business Intelligence) in the tax service, as well as strategic and procedural management,
it is necessary to define the activities and powers of public tax authorities clearly.
On this basis, it will be possible to effectively implement the tasks set out to improve tax administration and the concept of administrative reform.
If we pay attention to the second part of Article 1 of the Law of the Republic of Uzbekistan «On state tax service», the bodies of the state tax service are formed in order to ensure full and timely receipt of taxes and other mandatory payments to the budget.
According to Article 4 of this Act, one of the main tasks of the tax authorities is to ensure the implementation of state tax policy and control over compliance with tax legislation, the correct calculation of taxes, full and timely payment.
However, section 3 of the first part of Article 6 of the Act stipulates that the state tax service bodies shall ensure control over individuals' compliance with the procedure for engaging in entrepreneurial activity. This, in turn, will expand the powers of the tax authorities, allowing them to control the business activities of individuals fully.
It means that the state tax service is also given the power to control the types of activities, production, services, work performed by individuals.
It should be noted that this norm is also provided in the Regulation on the State Tax Committee. In accordance with section 11 of the Regulation, the State
Tax Committee monitors compliance with the procedure established by law for legal entities and individual entrepreneurs in accordance with the tasks assigned to it. Thus, the Regulation includes not only the control of individuals but also the control over the compliance of legal entities over the procedure for conducting business activities established by law.
In our opinion, the state tax service should not control the activities of business entities but control the receipt of taxes and other mandatory payments. Therefore, in order to eliminate this situation in the legislation, it is proposed to amend the Law of the Republic of Uzbekistan «On state tax service» and the Regulation on the State Tax Committee.
The bodies of the state tax service should not control the activities of business entities but control the receipt of taxes and other mandatory payments to assist entrepreneurs in this regard.
In addition, in many cases, in practice, the tax authorities cause disputes in various areas of taxation due to a lack of fundamental knowledge in the interpretation or comment of normative legal acts.
Therefore, the improvement of work in this area will show its positive experience in tax administration's effective organization in the future.
The introduction of tax administration requires special attention to the issue of retraining, training, and improving the legal knowledge of tax officials in this area. It is proposed to pay special attention to the training of first-time employees of the state tax service in specialized courses, to increase their fundamental knowledge of the Theory of state and law, Constitutional law.
This fact is confirmed by the results of the survey. In particular, when asked what aspects hinder the correct application of the Tax Code of the Republic of Uzbekistan by employees of the State Tax Committee, 25% of respondents said that the norms of the Tax Code of the Republic of Uzbekistan are often uncertain, 44% of respondents said there is lack of ability to interpret or comment legal norms, 30% reported a lack of legal education [1]. It is obvious that this issue is also actual among practitioners.
It is also important for taxpayers to strengthen their right to explain or draw conclusions about the legal consequences of these actions from the state tax authorities before carrying out their actions.
In addition, the special call-center of «Tax service» established under the State Tax Committee according to the Decree, No. 3802 on June 26, 2018, of the President of the Republic of Uzbekistan «On measures to radically improve the activities of the state tax service» One of its
main tasks is to provide the population with information.
If a positive conclusion is granted by the tax authorities, the taxpayer will be able to easily perform the actions. The positive side of this practice is that the state tax authorities recognize the taxpayer as carrying out its actions in the framework of the law.
Today, the explanations given by the state tax authorities to legal entities and individuals on the application of tax norms are general in nature and are not a clear explanation of the application of the norm to the questions asked and difficult to understand, but the practice of giving them to the applicant without common interpretation. Another situation is that the explanation given by one state tax authority on the application of a particular tax norm does not correspond to the interpretation of another state tax authority.
According to the survey, 60% of respondents said «yes,» and 40% noted «no» to the question of whether the transition to a new tax system, the mechanisms of tax and other authorities to make quick decisions and provide clarifications on uncertainties, misunderstandings or unregulated issues in the sphere are effective[2].
One of the problems in the sphere of tax control is related to the registration of taxpayers. The lack of regulation of the concept of «registered address» and the lack of strong penalties for starting illegal activities have led to the creation of «one-day» firms that commit various offenses to avoid various taxes.
They use invalid documents and an unknown address. They carry out various illegal transactions and prefer to «leave» the company rather than pay taxes. Finding the assets of the enterprise to collect the tax debts of this enterprise requires a great deal of labor and expense for the tax authority. It also takes time and expense to close them through the courts and collect debts.
In this regard, it is expedient to develop and legitimize a mechanism for compulsory study of business entities and a more thorough study of the accuracy of the information provided, i.e., the accuracy of the address, material, and technical availability base.
In our opinion, it is expedient to include the following norm defining the concept of tax administration in Article 60 of the Tax Code of the Republic of Uzbekistan: Article 60. Other notions used in this Code «tax administration is an organizational and managerial activity of the authorized state bodies and other entities authorized by law, regulated by laws and other normative legal acts, related to the formation, change, and cancellation of tax liabilities and tax revenues to the budget system of the Republic of Uzbekistan».
It is recommended to organize seminars and roundtables organized by the state tax service to expand legal knowledge and explanatory work on the ongoing tax reforms in the country, the content of the legislation of the sphere, especially among young entrepreneurs, through their involvement in reforms, awareness of the news, assistance in their wider use of the services of tax advisers and audit firms, in case of problems or misunderstandings in the sphere of taxation, by contacting the state tax service or the Republican Information and Consultation Center under the State Tax Committee.
At the same time, according to the Constitution of the Republic of Uzbekistan, citizens are obliged to pay taxes and local fees established by law. If taxpayers do not pay taxes and local fees on time, the taxpayer should be subject to mandatory tax collection.
The following methods are applied to ensure that taxpayers voluntarily fulfill their obligations:
providing information and training to help taxpayers fulfill their obligations;
expanding the provision of advisory services to taxpayers;
material and non-material incentives for taxpayers who voluntarily fulfill their tax obligations [3].
Various incentive methods and measures are applied to ensure that taxpayers voluntarily and on time, fulfill their tax obligations.
The basis of these incentives is material rewards and intangible incentives. According to M.Bornman, the reward for tax liability fulfillment is an incentive provided by tax authorities to support the voluntary fulfillment of tax liability. The purpose of this award is to demonstrate and recognize respect for the voluntary performance of tax liability [4].
Among the ways to encourage taxpayers, there are methods of material and non-material incentives. Encouraging taxpayers to meet their tax obligations in a timely and complete manner has been done by giving various gifts or lotteries to honest taxpayers. Initially, such a lottery was held in Taiwan in the 1950s, and later in China in the 1990s. Currently, the VAT lottery is also used in European countries such as Slovakia, Malta, Romania, and Portugal. The main content of the VAT lottery is that the customer who buys goods or services with VAT can be a participant in the lottery organized by state, and each receipt or check stating that each VAT has been paid is replaced by a lottery ticket or considered a ticket [5].
It plays an important role in ensuring the timely receipt of taxes and other mandatory payments to the state budget by introducing tax legislation and practice
rules that provide material and intangible incentives to honest taxpayers who pay their tax obligations on time.
In addition, it is useful to define the notions of tax incentives and tax preferences that are currently in use.
The Tax Code of the Republic of Uzbekistan recognizes tax incentives as «tax incentives for certain categories of taxpayers over other taxpayers, provided by the tax legislation, including the ability to avoid paying taxes or pay them in smaller amounts» [6].
According to article 2 of the Tax Code of the Republic of Uzbekistan, «Tax legislation consists of the Code and other normative legal acts, the adoption of which is directly provided in this Code».
It is understood that tax incentives can be established not only in the Tax Code but also in other normative legal acts.
It is possible to agree with the position of S.Giyasov that «tax incentives» are provided only in the Tax Code and are not individual in nature and should be based on positive changes in criteria such as the production of export-oriented products and energy-saving [7].
This issue's legal aspects are that any privilege should be built based on a clear legal obligation, and it should specify a specific area, not specific business entities.
It is also necessary to distinguish between the notions of «tax incentives» and «tax preferences» in the Tax Code, focusing on the issues of clear delimitation of the notions of «tax incentives» and «tax preferences» in the development of tax regulations.
Today, the Tax Code of the Republic of Uzbekistan, on December 30, 2019, does not distinguish between the notions of «tax incentives» and «tax preferences».
Scholars have different views and approaches to tax incentives and preferences, and no single definition has been developed [8].
Also, the legal basis for the definition of «tax preference» is not defined in the Tax Code. In this regard, it is necessary to develop a unified concept of the notion of «tax incentives» and «tax preference», to include the notion of «tax preference» in the Tax Code.
In addition, it is proposed to include the following norm in Article 75 of the Tax Code of the Republic of Uzbekistan:
«Tax incentives - the advantages and benefits provided by the Tax Code and other legislation to support entrepreneurship in order to regulate and develop the economy, to create favorable conditions for taxpayers to fulfill their tax obligations» [9].
In our opinion, it is important to define these notions in the Tax Code in recent years, taking into account the special regulations on the granting of tax preferences.
This issue was also studied in the framework of the survey. In particular, when asked whether there is a difference between the concepts of «tax incentives» and «tax preference» or they have the same meaning, 26% of respondents answered that they are the same notion and applied in the same sense, 74% answered that they are different notions. Apparently, there are different views on this issue, even among practitioners [10].
According to the Resolution, No. PP-3454, on December 29, 2017, of the President of the Republic of Uzbekistan, from January 1, 2018, the Council of Ministers of the Republic of Karakalpakstan, local authorities of regions, Tashkent city, districts, and cities have right to set reduction and increase coefficients from 0.7 to 1.3 in relation to the established rates of property tax of individuals and land tax of individuals in coordination with the relevant councils.
We can see that this norm is reflected in Article 422 of the Tax Code of the Republic of Uzbekistan.
However, the Tax Code does not contain any norms determining the application of reduced or increased coefficients to tax rates.
In our opinion, it is expedient to include in Article 75 of the Tax Code of the Republic of Uzbekistan the following norm, which provides for the application of reduced or increased coefficients in relation to tax rates:
«Article 75. Tax benefits.
«Local authorities have the right to introduce coefficients that reduce and increase the rates of individual taxes, established by regulations, taking into account the characteristics of the regions and the place of activity.»
On this basis, it is necessary to develop a system for the development of procedures to establish reduced and increased coefficients of local authorities at certain tax rates.
A.Giyasov recommended the introduction and implementation of the following proposals to improve the administration of tax debt: first of all, to improve the norms of tax legislation aimed at improving the level of tax culture; Improving the practice of tax compliance by establishing additional guarantees (guarantees, pledges, bank guarantees, etc.) for the timely collection of taxes to the budget [11].
In our opinion, if the first of these proposals is explained by its general nature, the second proposal may lead to excessive bureaucracy and additional difficulties for business entities. It should be noted that in a modern state, the legal mechanisms for tax collection should be distinguished by the fact that they are aimed at persuasion rather than coercion.
Based on the priorities identified in the Action Strategy for the five priority areas of development of the Republic of Uzbekistan in 2017-2021, the widespread introduction of modern information and communication technologies in the activities of state tax authorities, radically improving the quality of interactive public services provided to businesses and the public play an important role. Therefore, it can be said that the expansion of the use of modern information and communication technologies in tax administration in our country and the need for further scientific and practical research on the further improvement of this system.
The main purpose of public services provided by public tax authorities with the use of information and communication technologies is to increase the efficiency of information technology-based interactive public services, reduce service time and processes, including economic costs, openness, and transparency of tax authorities.
The current tax administration should not only improve the mechanisms of compulsory collection of tax but also prevent the occurrence of this tax through modern information and telecommunications technologies, to pay more attention to advocacy and awareness-raising aimed at improving the legal literacy of taxpayers1[12].
It should be noted that as a result of the survey, 88% of respondents answered «yes,» 12% answered «no» to the question of whether the introduction of information technology in the process of tax administration will serve to simplify this area2[13].
As Sington Wolf pointed out, there have been major changes in the last decade since the introduction of information technology in tax administration activities. Many mistakes in the tax collection process have been prevented by the tax authorities, and many documents have been simplified3 [14].
In particular, 35 e-government services are provided through the «Electronic public services -my.soliq.uz» portal of the State Tax Committee. Of these, 15 are part of public information services, 20 interactive public services. All services are available
1 Giyosov A. Analysis of the origin of debts on taxes and mandatory payments // Scientific electronic journal "Economy and Innovative Technologies". № 2, March-April, 2019. - P. 23-24.
2 The letter, No. 01-584, on October 23, 2019, of the Center of Professional Development under the State Tax Committee of the Republic of Uzbekistan.
3 Singleton B.Wolfe. The use of computers in Tax Administration.
Article. Jurmetrics Journal.Volume 17. 1977.Washington. USA. - P.215 https://www.jstor. org/stable/29761583?seq=1#metadata_info_tab_
contents Sington Wolf is an American scientist. Article on the use of
computers in tax administration.)
regardless of the category and location of the taxpayer4 [15].
In addition, special attention is paid in our country to informing the population and business entities about the timeliness of timely payment of taxes, changes in tax legislation, further improving their legal knowledge of taxation, making tax payments electronically, without high costs. Therefore, the introduction of advanced information and communication technologies in the system of tax authorities is important to increase the effectiveness of information and analytical work to prevent, detect, and eliminate violations of tax legislation.
Widespread use of information technology in tax administration is reflected in the payment of taxes by taxpayers using various modern information and communication tools, electronic filing of tax returns, as well as monitoring the activities of taxpayers and the appointment of taxpayers for tax audits analyzing the risk of tax violations.
The widespread use of modern information technology in the process of tax administration will increase the efficiency of tax collection by tax authorities with less time and money, as well as make it easier for taxpayers to fulfill their tax obligations, transparent administration of tax administration.
As Richard Burd puts forward on this issue, improving tax administration has been one of the key issues for developing countries. As long as these states need sources of income, there is an administration of self-income. Revenues alone are not enough, but it is important for the state to introduce the most optimal methods of revenue collection, i.e., effective tax administration. These processes affect the economic growth and allocation of resources of the state5 [16].
It is no coincidence that the legislation of the Republic of Uzbekistan on combating corruption does not specify the widespread introduction of remote forms of interaction between government agencies and businesses as one of the measures to prevent corruption in socio-economic development and entrepreneurship6 [17].
4 https://my. soliq.uz/main/about-portal
5 Richard M.Bird. Improving Tax Administration in Developing Countries. Journal of Tax Administration Vol. 1:1, University of Toronto. Canada, -P.23, https:// pdfs.semanticscholar. org /bf0e/ef94aec 5bd3dfa22543 c2dc76aa 2b40a7ea7.pdf (Ричард Бурд. Ривожланаётган давлатларда солик маъмуриятчилгини яхшилаш. Макола. Солщ маъмуриятчилиг журнали. 1-сон. Канада)
6 Article 20 of the Law of the Republic of Uzbekistan "On combating corruption". (Collection of Legislation of the Republic of Uzbekistan, 2017, No. 1, Article 2; National Database of Legislation, 16.01.2019, No. 03/19/516/2484; 24.05.2019, 03/19 / 542/3177).
The Republic of Uzbekistan also recognizes the need for widespread use of modern information technology in improving tax administration. The imperfection of information exchange mechanisms among government agencies and organizations, electronic tax administration, and the forms and methods of tax control are highlighted as one of the systemic problems that prevent the required level of collection of taxes and other mandatory payments.7 [18].
In the modernization of the developed system of public administration, the main focus is on ensuring the transparency and simplification of the process of tax administration through the automation of this process and the widespread use of modern information technology.
For example, the People's Republic of China (PRC) has recognized the important role of the application of modern ICT in tax administration.
The Law of the People's Republic of China «On tax administration» stipulates the state's obligation to systematically provide tax authorities at various levels with modern information and communication technologies and improve the exchange of information between tax authorities and other government agencies8 [19].
Li Jinyan (Li, Jinyan) notes that in the modernization of the tax system of the PRC, the computerization of information about taxpayers and their selection for tax inspections has led to a sharp decline in corruption in the tax authorities9 [20].
According to the Resolution, No. 4389, on July 10, 2019, of the President of the Republic of Uzbekistan, one of the important directions of the strategy to improve tax administration in Uzbekistan is the issuance of deductions for income, property, and land taxes to individuals on expenses approved by online cash registers or refund of part of the value-added tax indicated on the checks10 [21].
The goal is to require individuals to issue checks at the time of purchase, which will improve tax revenues for the state. The buyer is interested in notifying the relevant authorities on the cases of trade and non-issuance of checks from the place where the check is issued, which in turn serves to form a tax culture of
7 Decree of the President of the Republic of Uzbekistan on June 29, 2018 No. 5468 "On the concept of improving the tax policy of the Republic of Uzbekistan".
8 Law of the People's Republic of China on the Administration of Tax Collection (Order of the President No.49), April 28, 2001, article, 6.
9 Li, Jinyan, "Development and Tax Policy: Case Study of China" (2007). Comparative Research in Law & Political Economy. Research Paper No. 27/2007., page 41.
10 National Database of Legislation, 11.07.2019, 07/19/4389/3409.
taxpayers. Both the state and taxpayers are interested in this new procedure.
In addition, Article 133 of the Tax Code of the Republic of Uzbekistan specifies the obligations of bodies, institutions, and organizations that provide information on the occurrence of obligations of taxpayers to the tax authorities.
However, the forms of information provided to the tax authorities, submitted in paper or electronic form, as well as the procedure for filling out the forms shall be approved by the State Tax Committee of the Republic of Uzbekistan.
However, only one of these bodies, institutions, and organizations, the Central Securities Depository, has approved the procedure for submitting information on share transactions registered by itself and investment intermediaries to the State Tax Committee of the Republic of Uzbekistan.
In our opinion, all bodies, institutions, and organizations that provide information on the occurrence of obligations of taxpayers should establish a procedure for submitting information to the tax authorities.
It is advisable to further improve the exchange of electronic documents among tax authorities and bodies, institutions, and organizations that provide information on the obligation of taxpayers and include in the legislative provisions that can be used as evidence in disputes in the field of taxation.
At the same time, it is necessary to introduce into the legislation administrative liability for officials for violation of the procedure for providing information on
taxpayers' occurrence of obligations.
In addition, it should be noted that much remains to be done to implement a modern and convenient new method in accordance with the requirements of the time. This is because not all taxpayers still have full knowledge and understanding of this. Therefore, it is advisable to hold seminars and roundtables on «Convenient interactive services for taxpayers» with the participation of heads and accountants of relevant enterprises and organizations, where tax officials have submitted reports in paper form and do not have sufficient skills.
In conclusion, the implementation of projects and measures aimed at expanding the use of modern information and communication technologies in tax administration, in particular, automation of the activities of state tax authorities to improve the efficiency and quality of their functions, improving the corporate and local networks of state tax authorities are actual. Modernization, expanding the list, and improving the quality of interactive public services are provided by the state tax authorities to businesses and the public, further expanding the scope of work aimed at raising the awareness of public tax officials, businesses, and the population on information technology.
The above-mentioned amendments to the Tax Code of the Republic of Uzbekistan will allow taxpayers to pay taxes without high costs and efforts, and these reforms, in turn, will contribute to further improving the business environment in the country, creating the most favorable conditions for doing business.
References
1. The Center of Professional Development under the State Tax Committee of the Republic of Uzbekistan, 23.11.2019, The letter No. 01-584,
2. The Center of Professional Development under the State Tax Committee of the Republic of Uzbekistan, 23.11.2019, The letter, No. 01-584
3. Bornman M., (Lilla) Stack E.M., Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa, eJournal of Tax Research, 2015, vol 13, no. 3, p.800.
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