Перспективы развития корпоративного налогового менеджмента в Республике Узбекистан

Аннотация

Subjects of research: legal persons - taxpayers carrying out its activities in Uzbekistan. Purpose of work: to work of research proposals and practical recommendations for the development of corporate tax management in terms of economic modernization in Uzbekistan. Methods of research: production chain, the statistical analysis, comparison, grouping, analysis and synthesis, factor analysis. The received results and their novelty: revealed and given to the author's definition of economic substance of corporate tax management, developed research proposals and practical recommendations to address weaknesses in the organization of corporate tax management in the country, revealed the essence of the concept of tax risks and consequences of identified tax risks; revealed the organization of internal fiscal controls in the financial-economic activity of enterprises and situations that need attention in their conduct, including the types of tax are errors; practical recommendations on the economic value of the tax, and the development of these services offered ways to improve the financial stability of businesses based on the effective organization of corporate tax management accordance with the features of the tax legislation of the country. Practical value: developed research proposals and practical advice in the thesis can be used to ensure the solvency of enterprises and improving the legal framework. Degree of embed and economic effectivity: research results were implemented in the practice of the Ministry of Finance of the Republic of Uzbekistan (act number ЁТ/20-01-31-16-313/1784, July 23, 2010), JSC “Uzdonmahsulot” (the act of January 30, 2012). The research materials used in improving the curricula of the courses “Corporate Tax Management”, “Corporate Financial Strategy”, “Strategy of Financial Management”, “Tax Advice”, “Cash flow management company”, “Financial management” and in teaching at the Tashkent Financial Institute (report number 8, September 8, 2010). Field of application: taxpayers, tax consulting organization, higher education institutions.