The place of revenues from individuals in budget revenues

Authors

  • Mukhabbat Volnazarovna Imamova Lecturer of Department of Finance at Termez State University

Keywords:

Income tax payers, income of individuals, property income, budget.

Abstract

Economic reforms in Uzbekistan in the implementation of which, first of all, further tax policy improve, reduce the types of taxes, one of the important tasks is to simplify their calculation mechanisms. Taxes are the central source of funding in the public revenue system. Taxes are introduced through tax legislation. Taxes are mainly of fiscal, economic, and social significance. While the formation of state budget revenues has a fiscal function of taxes, various incentives are provided to stimulate the development of certain sectors, and social tasks are solved by exempting low-income people from taxes and financing them from the state budget.

References

Taxes and Taxation: Undergraduate in Economics study guide for educational directions. / A. Juraev, Sh. Toshmatov, O. Abduraxmanov; Under the general editorship of E. F. Gadoev; Ministry of Higher and Secondary Special Education of the Republic of Uzbekistan - Tashkent: NORMA Publishing House, 2009. - 184 pages.

"Budget Code" of the Republic of Uzbekistan. T .: “Uzbekistan” December 26, 2013.

Srojiddinova Z.X. Budget system of the Republic of Uzbekistan. «InfoCOM.UZ» .Tashkent- 2010.480b.

Malikov T.S., Haydarov N.H. State budget. / Textbook. - T .: "Economy and Finance", 2007.

Vahobov.A, Jorayev.A “Taxes and taxation” Tashkent 2009.

Web sites:

Soliq.uz

Advice.uz

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Published

2022-03-31

How to Cite

Mukhabbat Volnazarovna Imamova. (2022). The place of revenues from individuals in budget revenues. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 11, 54–57. Retrieved from https://gejournal.net/index.php/IJSSIR/article/view/443