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The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

  • Read count 22
  • Date of publication 31-05-2024
  • Main LanguageIngliz
  • Pages36-41
English

The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

Ўзбек

Мақолада корхоналар фойдасини солиққа тортишнинг аҳамияти, солиқ базасини шакллантиришнинг хусусиятлари, ҳозирги шароитда фойда солиғи базасини тартибга солиш муносабатлари, фойда солиғи муносабатларини ҳуқуқий тартибга солишни такомиллаштириш йўналишлари ёритилган. Шунингдек, корхона фойдасини тартибга солиш қонун ҳужжатлари таркиби, фойда солиғи моҳиятини ўрганишда унга нафақат даврлар нуқтайи-назаридан, балки ҳуқуқий жиҳатдан баҳо бериш лозимлиги асосланган.

Русский

В статье освещено значение налогообложения прибыли предприятий, особенности формирования налоговой базы, отношения регулирования базы налога на прибыль в современных условиях, направления совершенствования правового регулирования отношений по налогу на прибыль. Также в его основе лежит необходимость оценки структуры правовых документов, регулирующих прибыль предприятия, характер налога на прибыль не только с точки зрения периодов, но и с юридической точки зрения.

№ Author name position Name of organisation
1 Axrorov Z.O. PhD Toshkent davlat iqtisodiyot universitet
№ Name of reference
1 Fiaschi, D., & Signorino, R. (2003). Consumption patterns, development and growth: Adam Smith, David Ricardo and Thomas Robert Malthus. European Journal of the History of economic thought, 10(1), 5-24.
2 Marchionatti, R. (2003). Dealing with complexity: Marshall and Keynes on the nature of economic thinking. In The Economics of Alfred Marshall: Revisiting Marshall’s Legacy (pp. 32-52). London: Palgrave Macmillan UK
3 Resolution (1999) Resolution of the Cabinet of Ministers of the Republic of Uzbekistan “On the composition of the costs of production and sale of products (work, services) and the procedure for the formation of financial results” February 5, No. 54
4 Tax Code (2019) Tax Code of The Republic of Uzbekistan. 31.12.2019. https://lex.uz/docs/5535180
5 Бард, В. С., Павлова, Л. П., Заяц, Н. Е., & Киреева, Е. Ф. (2004). Налоги в условиях экономической интеграции. М.: КНОРУС, 63
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