President Shavkat Mirziyoev signed a Decree “On measures for radical improvement of tax administration, increase tax collection and other obligatory payments”.
The decree notes that the country has formed a tax system that provides for a consistent reduction of the tax burden and creates a favorable climate for business development and attracting foreign investment.
However, certain problems in the field of tax administration, including tax collection and other obligatory payments, expanding the tax base and improving the legal culture of taxpayers have a negative impact on sustainable sources of financing of programs of socio-economic development.
Objectives defined in the Action Strategy for 2017-2021 provide for the gradual simplification of the tax system, reducing the tax burden by expanding the tax base, the introduction of modern methods of tax administration, increasing the collection of tax and other obligatory payments. Following the above mentioned, the decree has defined the below as the most important directions in the reforming of the state tax service:
– widespread introduction of modern information and communication technologies and advanced automated analysis methods in the process of tax administration, a full transition to contactless electronic service for taxpayers, primarily businesses;
– ensuring timely and accurate accounting of objects of taxation and the tax base, strengthening the responsibility of officials of the competent authorities and organizations for the timely provision of reliable information related to tax matters;
– providing all-round assistance to taxpayers in fulfilling tax obligations, developing effective mechanisms of prevention of tax offences and increasing the legal culture of taxpayers, the introduction of modern methods of tax control;
– implementation of effective measures to ensure the full inclusion of objects of taxation and expanding the tax base through a systematic analysis of the dynamics of macroeconomic variables and tax potential of regions;
– expanding the tax base by providing comprehensive assistance in the restoration of non-functioning enterprises, improvement of the financial condition of low-margin and loss-making enterprises, strengthening the settlements, preventing the growth of tax arrears;
– further expansion of cooperation with financial authorities, concerned ministries and departments and state authorities in tax matters, including by identifying additional reserves of increase in incomes of the Republican and local budgets. (UzReport/Business World Magazine)