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STAGES OF THE DEVELOPMENT OF THE NATIONAL TAX SYSTEM OF THE REPUBLIC OF TAJIKISTAN - ПАЁМИ ДПДТТХ STAGES OF THE DEVELOPMENT OF THE NATIONAL TAX SYSTEM OF THE REPUBLIC OF TAJIKISTAN - ПАЁМИ ДПДТТХ

STAGES OF THE DEVELOPMENT OF THE NATIONAL TAX SYSTEM OF THE REPUBLIC OF TAJIKISTAN

October 26, 2023October 26, 2023 Ilhomjon Qodirov

Authors

Haitova N.N. – Post-graduate student, Institute of Economics, Ural Branch of RAS

Annotation

The classification of the main stages of the formation and development of the tax system in Tajikistan is being carried out. Positive and negative effects of changes in tax legislation have been revealed. The ways of improving the taxation system, such as ensuring the stability of the tax system, optimizing the tax rate system and increasing the tax culture of taxpayers have been defined.

Key words

tax, tax system, taxation regimes, fiscal function, revenue base, budget.

Publication date

2023-10-26