Совершенствование порядка исчисления налога Бремя цифровых технологий

Аннотация

—This research paper studies the tax policy of The fiscal and regulatory functions of tax relations are Uzbekistan, specifically the issue of tax burden, the essence of important for determining and optimizing the tax burden. The tax burden indicator and different approaches of calculating it. fiscal component of the tax burden is manifested in the fact In this article, international experience of using digital that it serves to centralize financial resources of the private technologies to improve taxation system and the situation of sector in the interests of society, meanwhile, the function of Uzbekistan in this matter are proposed. Analyzing different regulating public relations is the ability to indirectly influence sources in this theme, conclusion and suggestions are given. production processes through the tax mechanism. The tax burden can be recognized as a factor that partially restricts the Keywords— Tax system, tax calculation, tax indicator, tax freedom of taxpayers in the economic sphere, and as a kind of base, enterprise, revenue, legal entities, B2G, block chain, mobile “price” for services rendered by the state. sector, electronic invoice, mobile tax, revenue I. INTRODUCTION III. ISSUE OF TAX BURDEN The problem of studying the impact of the tax burden on In scientific research carried out to determine and optimize the national economy is inextricably linked with the search for the tax burden in the economy in the context of globalization, an economically justified ratio of taxes and fees levied by the the main emphasis is on the optimization of the tax burden by state to the gross domestic product. There are many different unifying the types and rates of taxes, abolishing ineffective tax methodological approaches to calculating the optimal amount benefits, determining the indicator of the tax burden of legal of the tax burden as a solution to this problem, and the entities as the ratio of all the taxes paid by them to the state scientific results obtained are inherently contradictory. At the budget of taxes and payments with value added tax, same time, the variety of scientific approaches and analytical calculating the indicator of the tax burden on enterprises as a methods opens up wide opportunities for scientific analysis of net and total tax burden for its optimization at the micro level. the problem of the tax burden at the macroeconomic level. At present, the conceptual tasks of reforming the tax system of the Republic of Uzbekistan are not defined: "continuation As the results of scientific research show, an increase in of the course to reduce the tax burden and simplify the taxation the tax burden on taxpayers (increase in tax rates, abolition of system, improve tax administration" [1]. tax incentives) will initially lead to an increase in tax revenues, but after reaching a peak value, a downward trend begins to II. TAX POLICY IN UZBEKISTAN appear. As a result, budget revenues begin to decline, and a One of the directions of the Concept for improving the tax certain part of taxpayers will find themselves in a crisis policy of the Republic of Uzbekistan is determined: reducing situation, when, like the rest, they will evade taxes in various the level of tax burden on the economy, as well as eliminating and not always legal ways, and as a result, they will go into disparities in the level of tax burden between economic the shadow economy. entities paying taxes according to the simplified and generally The impact of the tax burden and tax policy on the established taxation system [2]. macroeconomic situation is so great that the change in the The development and reform of the tax system of the volume of gross domestic product created in the country is Republic of Uzbekistan, aimed at reducing the number of directly related to the effectiveness of tax policy. The impact taxes and fees and optimizing tax bases and rates, makes the of the tax burden on the macroeconomic situation can be issue of calculating the tax burden indicator, which determines assessed by such criteria as the impact of taxes on aggregate the effectiveness of state tax policy at the macroeconomic demand and aggregate supply, on the investment climate, level and tax planning of an enterprise at the micro level, consumption, and economic stability. urgent. IV. ESSENSE OF TAX BURDEN INDICATOR If we consider the essence of the tax burden, which is an A reasonable tax system that meets the needs of the state effective indicator of the relationship between taxes and for financial resources does not have a negative impact on the subjects of taxation, in fact, it is primarily characterized by the production and business activities of taxpayers, but, on the fact that a certain part of the financial resources of the contrary, has a positive effect on the search for effective ways population and the private sector is alienated in favor of the of doing business. Consequently, the indicator of the tax state. Therefore, the scientif