Republic of uzbekistan ministry of higher education, science and innovations

3. Tax policy of the Republic of Uzbekistan and ways to improve it
The tax policy of the state is an integral component of its economic-financial policy and is carried out depending on it, because tax relations are an important component of financial relations.
Tax policy is a set of developed measures for planning all activities of the state in the field of taxation, ensuring the support of laws, decrees and decisions, as well as its organization. Therefore, only an independent country can have and implement its own independent tax policy.
The development of the state tax policy originates from financial and economic relations. The state tax policy has a comprehensive impact on the stabilization of the economy of the republic, the management of the socially protected, free market economy.
Taxes represent monetary relations, are a constituent part of economic relations, and a necessary part of the market economy. For the successful implementation of tax policy, it must be scientifically based. For this, tax relations should be thoroughly studied and scientific conclusions should be drawn from it.
It should be noted that in the experience of world tax policy, great attention is paid to the following areas of taxation:
1. To create as much economic conditions as possible for enterprises and organizations adapted to various forms of ownership, to help them penetrate into market relations in all aspects.
2. To provide the state with the necessary financial resources and funds for the fulfillment of necessary public social tasks.
3. Participation in the organization of new socio-economic factors in the conditions of the market economy, elimination of unemployment, employment of the unemployed, assistance to the economically disadvantaged.
4. To seek and ensure the possibility of maintaining the standard of living of the population.
Comprehensive use of taxes allows to modernize all sectors of the economy, improve production and social infrastructure, control the purchasing power of households and people, and curb the process of currency depreciation (inflation). Taking measures against the devaluation of money is also done by spending less and increasing the tax rate on earned income.
Due to the fact that taxes are the financial source of state activities, the state is the organizer and creator of tax policy development. For this purpose, the state develops it by involving all its forces and agencies.
When developing the state tax policy, it is necessary to deeply study the nature, significance, origin and development history of existing taxes or new taxes. Especially when new taxes are issued, they should be scientifically based, and a decision should be made on the basis of free debate between large practitioners and the public. It should never be limited to the opinion of experts in one field, because experts in the field are more interested in their own interests and may not be able to see or know the interests of the whole country.
Therefore, the state prepares the tax policy and fulfills the role of organization and management of its full implementation. Active management of the tax policy of the state is an important factor for the successful transition to the market economy and the gradual development of its relations.

Summary
The basis of the current tax policy is the five principles of economic development developed by the President of our Republic I. Karimov and recognized in world practice. Based on these principles, tax measures are being developed and implemented in our republic. Currently, there are two directions of tax policy that are consistently implemented in our republic, and they are the following.
1. Tax policy for enterprises and organizations. First of all, taking into account the freedom of enterprises and organizations in the conditions of the market economy. It is necessary not to prevent their financial independence, free assessment, and to organize tax collection only on a democratic basis when determining tax payments to the budget. Currently, taxes should be focused on increasing the production of scarce, exportable, competitive goods (works, services) in enterprises, on the one hand, and on the other hand, limiting income earned without labor or with little labor by increasing the price of goods.
2. In tax policy, it is necessary to have a diverse approach to different groups of the population. It consists of giving as many tax breaks as possible to the poor and the poor, and applying higher progressive tax rates to those who earn a lot of income with little effort or other low income earners.
In the implementation of the tax policy, special attention should be paid to its strategy and tactics. A tax strategy is a long-term plan that shows a set of measures in important directions in tax relations.
Tax tactics is a short-term plan of the tax strategy that shows specific measures to be implemented in each specific period (year, quarter). Tactics must come from strategy.