PROCEDURE FOR DETERMINING THE TAX BASE FOR THE USE OF WATER RESOURCES AND THEORETICAL ANALYSIS OF THE FACTORS AFFECTING IT.

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  • Khalikchaeva Sadokat Ilkhomjanovna Doctoral student of Tashkent State University of Economics., Uzbekistan

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taxes, tax on water use, economy, tax policy, development strategy, revenue, tax base, tax code.

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The article discusses the recognition of taxes as the main source of state budget revenues, the tax on the use of water resources and its share in budget revenues, as well as the procedure for determining the tax base, an analysis of its specifics, the reasons for expanding or reducing the tax base. referred to.

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Decree of the President of the Republic of Uzbekistan No. PF-60 of January 28, 2022 "On the Development Strategy of New Uzbekistan for 2022-2026".

MILYAKOV N.V., Taxes and taxation: Textbook. - 5th ed., Revised. and additional –M.: INFRA-M, 2006. 509 p.

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Economists such as Peronko I.A., Gorelko A.I also published an article entitled “Problems of formation of the tax base at the regional and local levels”.

https://kun.uz/news/2020/12/04/ozbekistonning-ichimlik-suvi-zaxirasi-boyicha-malumot-berildi

https://soliq.uz/page/asosiy-korsatkichlar

Decree of the President of the Republic of Uzbekistan No. PF-6024 of 10.07.2020 "On approval of the Concept of development of water resources of the Republic of Uzbekistan for 2020-2030".

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2022-03-29

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##issue.vol## 11 ##issue.no## 03 (2022): ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW

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Articles

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