{"id":3093,"date":"2023-07-13T05:54:44","date_gmt":"2023-07-13T05:54:44","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=3093"},"modified":"2023-07-13T05:56:30","modified_gmt":"2023-07-13T05:56:30","slug":"improvement-of-tax-administration-of-small-medium-and-large-taxpayers","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=3093","title":{"rendered":"IMPROVEMENT OF TAX ADMINISTRATION OF SMALL, MEDIUM AND LARGE TAXPAYERS"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Pardaev Umidjon Uralovich,<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>under the President of the Republic of Uzbekistan<\/em><\/p>\n<p style=\"text-align: center;\"><em>Head of the Department of the State Administration Academy, PhD, associate professor<\/em><\/p>\n<p style=\"text-align: center;\"><em>ORCID: 0000-0003-3989-3072<\/em><\/p>\n<p><strong><em>Abstract.<\/em><\/strong><em> This article describes the stages of improving the tax administration in Uzbekistan, in particular, the reforms in determining the criteria for inclusion in the category of micro, small, medium and large taxpayers. Also, opinions and scientific approaches are presented regarding budget and tax reforms that contribute to the development of economic entities in the country. The purpose of the study is to develop proposals and recommendations aimed at improving the tax administration of all categories of taxpayers.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/p>\n<p><em>\u00a0\u00a0 <strong>Keywords:<\/strong> budget-tax policy, value-added tax, profit tax, small and medium-sized business, tax credits, turnover tax, flat-rate tax, tax administration<\/em><\/p>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/07\/12\u0423.\u041f\u0430\u0440\u0434\u0430\u0435\u0432.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 12\u0423.\u041f\u0430\u0440\u0434\u0430\u0435\u0432.\"><\/object><a id=\"wp-block-file--media-3f7b8b89-dbed-4967-a5e9-5c111bb0d58c\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/07\/12\u0423.\u041f\u0430\u0440\u0434\u0430\u0435\u0432.pdf\">12\u0423.\u041f\u0430\u0440\u0434\u0430\u0435\u0432<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/07\/12\u0423.\u041f\u0430\u0440\u0434\u0430\u0435\u0432.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-3f7b8b89-dbed-4967-a5e9-5c111bb0d58c\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pardaev Umidjon Uralovich, under the President of the Republic of Uzbekistan Head of the Department of the State Administration Academy, PhD, associate professor ORCID: 0000-0003-3989-3072 Abstract. This article describes the stages of improving the tax administration in Uzbekistan, in particular, <a href=\"https:\/\/interfinance.tsue.uz\/?p=3093\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57],"tags":[],"class_list":["post-3093","post","type-post","status-publish","format-standard","hentry","category-2023-3-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVEMENT OF TAX ADMINISTRATION OF SMALL, MEDIUM AND LARGE TAXPAYERS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=3093\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVEMENT OF TAX ADMINISTRATION OF SMALL, MEDIUM AND LARGE TAXPAYERS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Pardaev Umidjon Uralovich, under the President of the Republic of Uzbekistan Head of the Department of the State Administration Academy, PhD, associate professor ORCID: 0000-0003-3989-3072 Abstract. 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