IMPROVING TAXATION OF NATURAL RESOURCES AND PROPERTY FOR LOCAL BUDGET REVENUES
Authors
Zafarjon Zokirjonovich Isoqov
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Annotation
The article critically examines the theoretical aspects, types, importance of taxation of natural resources and property, and its actual status in budget revenues, and the author's opinions on their elimination are presented.
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Authors
Zafarjon Zokirjonovich Isoqov
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References:
1. Decree of the President of the Republic of Uzbekistan dated January 28, 2022, "On the Development Strategy of New Uzbekistan for 2022-2026" No. PF-60. - www.lex.uz.
2. Juraev A.S. Urgent problems of forming state budget revenues: I.Ph.D. ... diss. abstract. Tashkent, DJQA, 2005.
3. Niyazmetov I.M. Ensuring the stability of the tax system through the improvement of tax mechanisms. Econ. Sci. Doc. ... diss. abstract. - Tashkent, 2018. - 72 p.
4. Decree of the President of the Republic of Uzbekistan "On Additional Measures to Enhance the Financial Independence of Local State Authorities, Strengthen the Responsibility of Tax and Finance Authorities for Ensuring the Completeness of Revenues to Local Budgets" No. PF-5283, December 13, 2017;
5. Compiled by the author based on data from the State Tax Committee of the Republic of Uzbekistan.
6. Panksov V.G. Taxation of natural resources: problems and solutions. Journal Economics and Business, 2018, pp. 91-104.
7. Niyazmetov I.M. Ensuring the stability of the tax system through the improvement of tax mechanisms: Doctor of Economics (DSc) dissertation abstract. - T.: BMA, 2018. - pp. 28-29.
8. Scientific electronic journal "International Finance and Accounting," December 2019, No. 6.
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