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TO THE PROBLEM OF NEED OF REFORMING OF TAX SYSTEMS IN THE REPUBLIC OF UZBEKISTAN
K.I. Kurpayanidi, doctor of philosophy in economics, associate professor, Corresponding
Member of the International Academy of theoretical and applied sciences (USA), professor of
the Russian academy of natural sciences
I.Sh. Tolibov, student
F. Yakubzhonova, student
Fergana polytechnic institute
(Uzbekistan, Fergana)
DOI: 10.24411/2411-0450-2018-10249
Abstract. The article deals with problems in the functioning of the tax system of the Republic of Uzbekistan. The analysis conducted by the authors revealed a number of significant systemic problems in the fiscal authorities of the state. Based on the identified issues, a number of solutions are proposed, as well as directions for the further development of the tax authorities of Uzbekistan.
Keywords: tax, tax system, reform, taxation, national economy of Uzbekistan
Transformational transitions of economic systems alwaysare followed by cardinal changes in nationaltaxation. The strategy of actions in five priority directions
development of the Republic of Uzbekistan in 2017-2021, one of the key focus of the field of development and liberalization of economy are definedcontinuation of a course towards decrease in a tax burden and simplification of a systemtaxation, improvement of tax administration andexpansion of measures of the corresponding stimulation [1].
Analyzing problems and perspectives of further development of fiscalpolicy of Uzbekistan, the President of the country notes importance of accounting international experience and sentences of the international organizations [2].
In this connection clear is a purpose of reforms: stimulationeconomic growth, activation of a market mechanism. Proceeding from it also the problem of reforms is defined: simplification of a tax burden, creationfavorable investment climate, self-financing growth, encouragement of small forms, stimulation of consumer growth.
Our way, at the same time, the operating system of taxation does not meet the modern requirements, constrains further economic development, does not stimulate expansion and modernization of production, does not
provide the most favorable conditions for doing business, in particular:
1. There is extremely high level of a tax burden on subjects of business (this indicator in Uzbekistan is higher, than inthe majority of the CIS countries) that causes a conclusion of income in a shadow turn [3];
2. Stability of the tax law is not provided, the complex system of calculation of taxes and other obligatory was created payments, including on a simplified tax system, at the same time established by law a large number of exceptions and the special rules of calculation of taxes, increasing tax burden and transaction business costs;
3. The considerable difference in the level of tax burden was formed between individual entrepreneurs, subjects of small and large business (on average 3-4 times), at the same time, if a share of subjects of small business in GDP makes more than 50 percent, in structure of tax revenues a little more than 7 percent fall to their share;
4. High rate and system of collection of a tax on addedthe cost (VAT) distracts current assets of taxpayers, bringsto rise in price of cost of intermediate and final consumerproducts, interferes with development of cooperation between large and smallbusiness [4];
5. Existence of various payments in trust public foundations, onessences being reverse taxes, leads to growth of a tax burden;
6. The operating system of taxation of property of taxpayers constrains investments into production capital constructions and infrastructure and also leads to increase in expenses capital-intensive industries;
7. High tax rates for the income of natural persons and uniform social payment lead to understating of wage fund and, in final result, payment of the salary in "envelopes" (a tax on income of physical persons are paid only by a third of number of citizens at working-age);
8. There was a broad practice of support of economic entitiesat the expense of tax benefits, including individual character, a delay orwrite-offs of tax debt that significantly limits a healthy competition, at the same time is absent the effective system of monitoring andcontrol of efficiency of the provided privileges.
1. Key priorities of reforming of a tax system Republic of Uzbekistan
Transition to medium-term tax planning and strengthening of guaranteesstability of the tax law, increase in investmentappeal of the republic.
Maximum simplification of the tax law, eliminationcontradictions and collisions in normative legal acts, strengthening of protection of the rights andinterests of conscientious taxpayers.
Ensuring direct action of standards of the Tax Code of the Republic of Uzbekistan with an exception of referential norms and cancellation of all bylaws, regulating questions of taxation and also setting standards, any changes in tax providing entry into forcethe legislation only since the next financial year.
Decrease in level of a tax burden on business subjects, elimination of disproportions in the level of tax burden between large and smallbusiness.
Radical reforming of a system of taxation of subjects of small business for the purpose of elimination of the factors constraining expansion of their activity leading to crushing of business and concealment of actual number of workers.
Strengthening of legal safeguards and introduction of the mechanisms providing cate-
gorical ban on granting individual tax andcustoms privileges, providing favorable competitive environment.
Optimization of quantity of taxes by their unification and association of taxes, having similar taxable base and also reduction and simplificationtax reports, minimization of operating expenses.
Creation and introduction of the mechanisms stimulating voluntary paymenttaxpayers of taxes and other obligatory payments, thereby reduction of a shadow turn, prevention of the facts of evasion from paymenttaxes and other obligatory payments.
Improvement of forms and mechanisms of tax control, including for the account further introduction of modern information and communication the technologies providing the fullest coverage and accounting of objectstaxation and taxpayers, first of all, due to strengtheninginteraction and exchange of information between public authorities, improvement of technologies for processing of big data (big technologiesdata).
Taking measures to increase in literacy of subjects of business and citizens in questions of taxation, carrying out wide explanatoryworks and promotion of the legislation.
II. Main directions of reforming of a system of taxation
Cancellation of income tax of legal entities (except for commercial banks and insurance companies), with establishment of an order, according to whichis only subject to taxation on dividends at the rate of 25 percentthe profit paid in the form of dividends.
Decrease in a VAT rate from 20 to 12 percent, with distribution of a duty onto its payment on all categories of taxpayers, including individualbusinessmen with a turn over 1 billion bags and also creation of fullthe systems of offset of a tax, a specification of taxable base, with releasefrom payment of the VAT of turnovers of selling of agricultural products andthe separate food products made in the republic forprevention of increase in prices for them. Inventory and cancellation of inefficient privileges onto payment of the VAT, including when importing goods [5].
Cancellation of all obligatory payments raised in the state target funds from turnover (revenue) of legal entities.
Association of an income tax, uniform social payment and insurance premiums of citizens in the off-budget Pension fund at the Ministryfinance of the Republic of Uzbekistan in the single tax on the income of natural persons with flat scale of taxation of 25 percent.
Abolition of a system of the simplified taxation order, with leaving asindependent taxes of single land tax and the fixed tax to the on separate types of business activity which are carried outnatural persons without formation of legal entity, with critical revision of quantity of the types of activity allowed for implementation andincrease in number of the workers employed by individualbusinessmen.
Introduction of a system at which as subjects of small business are recognizedthe legal entities having an annual turnover no more than 1 billion bags: not beingpayers of the VAT; paying a sales tax (revenues) at a rate of 5 percent.
Introduction of an order, at which individual entrepreneurs with annualthe turn exceeding the established threshold amount of revenue forrecognitions by the subject of small business (1 billion bags), are transferred onthe generally established system of taxation without change of an organizationally legal form [6].
Decrease in tax burden on the property tax of legal entities for the accountstage-by-stage decrease in a rate (in 2019 up to 2.5 percent
and till 2021 to 1percent) and exceptions of subjects to taxation of production buildings andconstructions.
Expansion of a circle of payers of land tax and property taxlegal entities, due to cancellation of the simplified taxation order, stage-by-stage introduction during the five-year period of a property tax [7].
Improvement of a system of taxation water - and subsoil users, unification and simplification of calculation of taxable base, cancellation of a tax onexcess profit with transfer to payment of a royalty by the form activity.
Stage-by-stage unification of types and rates of the excise tax on made in to the Republic of Uzbekistan and the imported excise goods and alsoreduction of types of the excise tax.
Establishment of concrete mechanisms of taxation of objectsintellectual property, acquired on import as goodsor services.
Improvement of taxation of income of nonresidents of legal entities.Thus in the conclusion it should be noted that specifiedshortcomings negatively affect investment attractiveness,as the operating tax system in the opinion of most of investors notprovides to clearness, the healthy competition, transparency of tax administrations, acceptable level of a tax burden and guarantees protection of the rights of investors. And the solution of these problems will allow further activate investment flows, increase the standard of living of the population, what finally will bring the country to higher steps of development.
References
1. About the Strategy of actions for further development of the Republic of Uzbekistan //On February 7, 2017 No. UP-4947, Collection of the legislation of the Republic Uzbekistan, 2017, No. 6, Article 70.
2. Concept of reforming of a tax system. //Tax and customs messages, 2018-№14.
3. Хамидулин М. Б., Ташматов Ш. А. К вопросу об эффективном собственнике в системе корпоративного управления //Иннов: электронный научный журнал. - 2018. - №. 3 (36).
4. Воронин С. А., Мухитдинов З. Д., Джайдакбаев М. Т. Налоговая политика Узбекистана за годы независимости: этапы, тенденциии перспективы развития //Экономика и финансы (Узбекистан). - 2016. - №. 9.
5. Margianti, E. S., M. A. Ikramov, A. M. Abdullaev, K. I. Kurpayanidi, and M. S. Ashurov. Systematical analysis of the position and further development of Uzbekistan national industry in the case of economic modernization. Monograph. Indonesia, Jakarta, Gunadarma Publisher, 2014. ISBN 978-602-9438-41-3.
6. Бердиева У. А. О необходимости нового подхода к сущности и инструментам налогового контроля в Узбекистане // Экономика и бизнес: теория и практика. - 2018. - №5-1.
7. Шодиев О. А. Особенности применения упрошенной системы налогообложения в Узбекистане // Экономика и бизнес: теория и практика. - 2018. - №5-2.
К ПРОБЛЕМЕ НЕОБХОДИМОСТИ РЕФОРМИРОВАНИЯ НАЛОГОВОЙ СИСТЕМЫ РЕСПУБЛИКИ УЗБЕКИСТАН
К.И. Курпаяниди, доктор философии по экономике, доцент, член-корреспондент Международной академии теоретических и прикладных наук (США), профессор Российской академии естествознания И.Ш. Толибов, студент Ф. Якубжонова, студент Ферганский политехнический институт (Узбекистан, г. Фергана)
Аннотация. В статье рассматриваются существующие проблемы функционирования налоговой системы Республики Узбекистан. Проведенный авторами анализ выявил ряд существенных системных проблем в фискальных органах государства. На основе выявленной проблематики предлагается ряд решений, а также направления дальнейшего развития налоговых органов Узбекистана.
Ключевые слова: налог, налоговая система, реформа, налогообложения, национальная экономика Узбекистана.
