Profit Tax: Problems and Solutions
Keywords:
profit, taxable profit, profit tax, elements of profit tax, deductible and non-deductible expenses, results of financial and economic activityAbstract
In this article, the nature, characteristics and current problems of the mechanism of taxable profit administration based on the current tax legislation were highlighted. At the same time, the article examines the features of the profit tax elements in the practice of taxation, the results of the implementation of fiscal and regulatory tasks of the activities of the taxable profit administration. The economic content of the concept of profit, its formation, economic concepts such as accounting profit and net profit are expressed based on the views of economists. The specific aspects that arise in the process of tax base formation during the process of collecting the profit tax are described. It noted that economic benefit in the form of money or in kind, which is taken into account to the extent that it is possible to assess the benefit, is recognized as income.
Downloads
References
Peter G. Peterson Foundation. https://www.pgpf.org/blog/2021/04/six-charts-that-show-how-low-corporate-tax-revenues-are-in-the-united-states-right-now
Decree No. PF-5468 of the President of the Republic of Uzbekistan dated June 29, 2018 "On the concept of improving the tax policy of the Republic of Uzbekistan", https://lex.uz/docs/3802378
Decree of the President of the Republic of Uzbekistan dated January 28, 2022 No. PF-60 "On Approving the Development Strategy of New Uzbekistan for 2022-2026", https://lex.uz/docs/5841063
Расулов М. Бозор иқтисодиёти асослари. “Ўзбекистон”, 1998 йил, 380-бет
Абдукаримов Б. ва бошқалар. “Корхона иқтисодиёти”. Тошкент. “Фан”, 2005 йил, 220-бет.
Зарипов Х.Б. Фойдадан олинадиган солиқларнинг акциядорлик жамиятлари иқтисодий фаолиятига таъсири//“Халқаро молия ва ҳисоб” илмий электрон журнали. № 4-5, август-октябрь, 2018 йил
Зайналов Ж.Р., Алиева С.С., Ахроров З.О. ва бошқ. Солиқлар ва солиққа тортиш. Дарслик. – Т.: Иқтисод-молия, 2021. – 63 б.
Tax Code of the Republic of Uzbekistan, Tashkent.: 2023. https://lex.uz/m/acts/4674902
Данченко М.А. Налогообложение. Учеб.пос. – Томск: ТГУ, 2015. – с. 78.
Абдуганиева Г.К., Бабабекова Н.Б. Прогнозирование налогов. Учеб.пос. – Т.: Tafakkur bo’stoni, 2012. – С. 108.
Ахроров, З. (2021). Фойда ва уни солиқ объекти сифатида шакллантириш зарурияти. Экономика и инновационные технологии, (4), 363-372.
Oripovich, A. Z. (2021). Profit Tax in Uzbekistan: Analysis of The State of Collection and Optimization of Its Impact on Financial Relations. International Journal of Progressive Sciences and Technologies, 27(2), 602-611.
Toshmatov, S. A., Abdullaev, Z. A., & Ahrorov, Z. O. (2022). Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan. Journal of Tax Reform, 8(3), 236-250.
Ahrorov, Z., & Alieva, S. (2022). Formation of Taxable Profit of the Enterprise in the Conditions of Developing Market Relations. Available at SSRN 4036423.
