It cannot be imagined that any development can be done without taxes, more precisely without the influence of tax regulatory mechanisms. This article develops the essence of the mechanism of the tax regulation in the context of modernization of the economy, the directions of theoretical views in this area, as well as proposals and recommendations to improve the mechanism of the tax regulation to ensure the implementation of tax policy for full effectiveness. The article analyzes the opinions of various domestic and foreign economists on tax relations. The current state of tax relations in ensuring the socio-economic development of the country is generalized, the priority role of tax regulation is shown, as well as the main importance of taxes as an economic category in the regulation of socio-economic processes in the context of modernization of the economy.
1. Tax Code of the Republic of Uzbekistan. Article 16. National Legislative Database, 31.12.2019. www.lex.uz 2. Decree of the President of the Republic of Uzbekistan dated February 7, 2017 № P-4947 "On the Strategy of Action for the Further Development of the Republic of Uzbekistan". Collection of Laws of the Republic of Uzbekistan, 2017, № 6, Article 70. www.lex.uz 3. Mirziyoyev Sh.M. Critical analysis, strict discipline and personal responsibility should become a daily normal in the activity of each leader. – T.: Uzbekistan, 2017. p.26. 4. Mirziyoyev Sh.M. Address by the President of the Republic of Uzbekistan Shavkat Mirziyoyev to Oliy Majlis. Tashkent, 28 December, 2018. http://www.isrs.uz/en/yangiliklar/address-by-the-president-of-the-republic-of-uzbekistan-shavkat-mirziyoyev-to-oliy-majlis 5. Ashurova N.B. Improvement of the Taxation Mechanism in Providing Sustainable Growth of the Economy. Doctoral (DSc) dissertation abstracton economic sciences. – Tashkent: 2018. – 72-p. 6. Ergashev I.A. Improving the Legal Framework of Tax Administration. Abstract of dissertation of the doctor of philosophy (PhD) on law. – Tashkent: 2019. 12-p. 7. Hettich W., & Winer S. L. Analyzing the interdependence of regulation and taxation. Public Finance Review, 2006. 34(4), 355-380. 8. Meyliev O.R. The Ways of Strengthening the Impact of Taxes in The Conditions of Ensuring the Stability of the Regional Economy. Dissertation abstract of the doctor of philosophy (PhD) on economics. – Tashkent: 2018. –56-p. 9. Niyazmetov I.M. Ensuring the Stability of the Tax System by Improvingthe Mechanisms of Taxation. Abstractof dissertation on economic sciences (DSc). – Tashkent: 2018. – 70-p. 10. Normurzaev U.Kh. Ways to Effectively Use Tax Benefits. Abstractof the dissertation of the Doctor of Philosophy (PhD) on economic sciences. – Tashkent: 2020. – p. 57. 11. Tiebout C. M. A pure theory of local expenditures. Journal of political economy, 1956. 64 (5), 416-424. 12. Kamolov A. Investitsiya resurslarini jalb qilishda soliq mexanizmidan samarali foydalanish. //Bozor, pul va kredit. 2019. №3. -76-b. 13. Maletskiy A.A. Rol i mexanizm nalogovogo regulirovaniya v sovremennoy ekonomike. Mejdunarodnыy buxgalterskiy uchet, 2013 (33). 14. Malikov T.S., Jalilov P.T. Byudjet-soliq siyosati. O‘quv qo‘llanma. – T.: Iqtisod-moliya, 2011. – 450 b. 15. Sanakulova B.R., Yakubov Sh. Soliq ma’murchiligini takomillashtirish orqali byudjet daromadlari barqarorligini ta’milash. /O‘zbekiston iqtisodiyotining yetakchi tarmoqlarini modernizatsiya qilish va raqobatbardoshligini oshirishning asosiy yo‘nalishlari. Respublika ilmiy-amaliy konferensiyasi. – T.: TMI, 2014. – 357-358 b. 16. Finansovo-kreditnыy ensiklopedicheskiy slovar / Koll. avtorov; Pod obщ. red. A.G. Gryaznovoy. - M.: Finansы i statistika, 2004. – s. 1168. 17. Yutkina T.F. Nalogi i nalogooblojeniye. Uchebnik. – M.: INFRA-M, 2000. – s. 384-393.
"THE ESSENCE OF THE MECHANISM OF THE TAX REGULATION AND ITS IMPROVEMENT,"
International Finance and Accounting: Vol. 2020
, Article 13.
Available at: https://uzjournals.edu.uz/interfinance/vol2020/iss5/13