"THE IMPORTANCE OF USING THE TAXPAYER BEHAVIOR MODEL IN TAXATION OF BUS" by Q. Tukhtasinov PhD

International Finance and Accounting

Article Title

THE IMPORTANCE OF USING THE TAXPAYER BEHAVIOR MODEL IN TAXATION OF BUSINESS ACTIVITIES

Authors

Q. Tukhtasinov PhD, Tashkent State University of Economics

Abstract

The article discusses some theoretical issues of taxation of small business and private entrepreneurship in the national tax system, as well as scientific views on a single tax theory. At the same time, the advantages and disadvantages of applying the simplified taxation procedure to business entities are mentioned. As a result of the analysis, conclusions were drawn on the improvement of tax relations based on the model of behavior of taxpayers in the tax system.

References

1. Mirziyoyev Sh.M. O‘zbekiston Respublikasi Prezidenti Shavkat Mirziyoyevning Oliy Majlisga Murojaatnomasi. – Toshkent: “O‘zbekiston” NMIU, 2018. – 55 b. 2. Slemrod, J. A General Model of the Behavioral Response to Taxation. International Tax and Public Finance 8, 119–128 (2001). https://doi.org/10.1023/A:1011204301325 3. https://taxfoundation.org/corporate-tax-rates-around-world-2018 4. O‘lmasov A, Sharifxo‘jayev M. Iqtisodiyot nazariyasi: Darslik.-T.: «Mehnat», 1999 y. 5. Henrekson, M., Sanandaji, T. Entrepreneurship and the theory of taxation. Small Bus Econ 37, 167–185 (2011). https://doi.org/10.1007/s11187-009-9242-2 6. Smit A. Issledovaniya o prirode i prichinax bogatstva narodov. Per.s angl. M.: 1962 g. – 408 s. 7. Chernik D. Nalogi v rыnochnoy ekonomike. // Finansы, – Moskva, 1992. - № 3. – S. 19. 8. Kene F. Izbrannыe ekonomicheskiye proizvedeniya. — M.: Sotsekgiz, 1960. 9. Pushkareva V.M. Istoriya finansovoy mыsli i politiki nalogov. Uchebnoye posobiye. – M.: Finansы i statistika, 2014. – 256 s. – ISBN 5-279-02390-6. – S.144. 10. Pushkareva V.M. Istoriya finansovoy mыsli i politiki nalogov. Uchebnoye posobiye. – M.: Finansы i statistika, 2014. – 256 s. – ISBN 5-279-02390-6. – S.11. 11. Blaug M. Seligmen, Edvin Robert Anderson // 100 velikix ekonomistov do Keynsa = Great Economists before Keynes: An introduction to the lives & works of one hundred great economists of the past. — SPb.: Ekonomikus, 2008. – 352 s. – S. 263-265. 12. Richard Taler. Novaya povedencheskaya ekonomika. Pochemu lyudi narushayut pravila traditsionnoy ekonomiki i kak na etom zarabotat = Misbehaving: The Making of Behavioral Economics. – Eksmo, 2017. – 368 s. 13. Kudrin A. Tri zadachi na dva goda // «Kommersant’» № 47 ot 21.03.2018, str. 1. 14. Yefimova L.A. Ekonomika obщestvennogo sektora. Nijniy Novgorod: NGU, 2009.-115 s.

Recommended Citation

Tukhtasinov, Q. PhD (2020) "THE IMPORTANCE OF USING THE TAXPAYER BEHAVIOR MODEL IN TAXATION OF BUSINESS ACTIVITIES," International Finance and Accounting: Vol. 2020 : Iss. 5 , Article 11.
Available at: https://uzjournals.edu.uz/interfinance/vol2020/iss5/11

Download

COinS