LEGAL FOUNDATIONS FOR THE ORGANIZATION OF TAX AUTHORITIES IN UZBEKISTAN: HISTORICAL AND MODERN APPROACHES (ON THE EXAMPLE OF THE PERIOD 1991–2000)
DOI:
https://doi.org/10.5281/Keywords:
Constitution, law, Tax Code, tax system, tax authorities, tax policy, tax administration, economic reforms, state budget, fiscal policy.Abstract
This article presents a historical and legal analysis of the formation and stages of development of the legal foundations for the organization of tax authorities in the Republic of Uzbekistan. The study reveals the main directions of the formation of the tax system during the years of independence, its institutional and regulatory framework, as well as its role in the implementation of state financial policy. In particular, based on the provisions of the Constitution, Presidential decrees, the Law “On the State Tax Service,” and the Tax Code, the legal mechanisms governing the activities of tax authorities are examined. Furthermore, the article scientifically generalizes the significance of centralizing the tax system, improving its efficiency, and ensuring economic reforms.
References
1. Constitution of the Republic of Uzbekistan. – Tashkent: “Uzbekiston”, 1992.
2. Decree of the President of the Republic of Uzbekistan “On the Establishment of the State Tax Committee.” – 1994 [Electronic resource].
– URL: https://lex.uz/docs/-195755
3. Law of the Republic of Uzbekistan No. 474-I of August 29, 1997 “On the State Tax Service” [Electronic resource]. – URL: https://lex.uz/docs/-40158
4. Law of the Republic of Uzbekistan No. 396-I of April 24, 1997 “On the Approval of the Tax Code of the Republic of Uzbekistan” [Electronic resource]. – URL: https://lex.uz/docs/-152637
