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ANALYSIS OF THE USE OF SMART TECHNOLOGIES IN THE TAXATION OF CONFIDENTIAL EMPLOYMENT AND INCOME IN UZBEKISTAN

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Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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The dissertation article explores the essence and highlights the structural elements of the informal sector of the economy, and reveals the content of the category of the informal economy from the point of view of taxation. Based on a review of theoretical literature, international practice and analysis of the situation in Uzbekistan, proposals and practical recommendations for the effective use of taxation mechanisms in containing and reducing the size of the shadow economy have been formed.

AUTHORS

M.Qurbonov

Toshkent davlat iqtisodiyot universitet

Tags

# informal employment# неформальная занятость# солиқ юки.# норасмий бандлик# теневая экономика# shadow economy# налогоплательщики# солиқ тўловчилар# taxpayers# неформальная экономика# informal economy# норасмий иқтисодиёт# назоратсиз иқтисодиёт# яширин иқтисодиёт# криминал иқтисодиёт# солиқ инструментлари# солиққа тортиш механизмлари# неконтролируемая экономика# криминальная экономика# налоговые инструменты# механизмы налогообложения# uncontrolled economy# criminal economy# tax instruments# taxation mechanisms# tax burden.# налоговое бремя.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0724-0006

DOI:

Not Available

References

Artemenko D.A., Aguzarova L.A., Aguzarova F.S., Porollo E.V. (2017) “Causes of Tax Risks and Ways to Reduce Them”. Pages 454-458

OECD (2020), “Tax Administration 3.0: The Digital Transformation of Tax Administration”. Pages 10-24

Қарор (2010) Ўзбекистон Республикаси Президентининг 2010 йил 8 январдаги “Республика солиқ органлари тизимини янада модернизация қилиш чора-тадбирлари тўғрисида” ПҚ-1257-сон. / Resolution (2010) No. PR-1257 of the President of the Republic of Uzbekistan dated January 8, 2010 “On measures to further modernize the system of tax authorities of the Republic”. www.lex.uz

Фармон (2020) Ўзбекистон Республикаси Президентининг 2020 йил 30 октябрдаги “Яширин иқтисодиётни қисқартириш ва солиқ органлари фаолияти самарадорлигини ошириш бўйича ташкилий чора-тадбирлар тўғрисида” ПФ-6098-сон. / Decree (2020) of the President of the Republic of Uzbekistan dated October 30, 2020 No PD-6098 "On organizational measures to reduce the shadow economy and increase the efficiency of tax authorities." www.lex.uz

Храмков А. (2012) Сумеречная зона. Теневой оборот в Казахстане превышает 30 млрд, долларов. 21.07.2012 http://www.centralsia.ru/newsA.php?st= 1342852500