Republic of uzbekistan ministry of higher education, science and innovations

REPUBLIC OF UZBEKISTAN
MINISTRY OF HIGHER EDUCATION, SCIENCE AND INNOVATIONS
Fergana State University

“English”

Independent work
subject


THE THEME: THE TAX SYSTEM

Made by : _______________
Received: _______________

Plan:
1. The essence of the tax system and grouping of taxes
2. Rights and obligations of taxpayers
3. Tax policy of the Republic of Uzbekistan and ways to improve it

Introduction
Tax come output of the state appear to be with closely depends is very _ ancient to history have _ Historical in sources 3760 years ago Babylon in the state Hammurapi laws with of tax current done about data occurs . Current state in the period which performs tasks funds with provide problem of tax objective necessity cause releases _
Collection method according to , correct and curve To tax is divided . That's right Tax property and to income directly current will be done and tax the payer by intermediate without intermediaries is paid . Wide spread out types : added value tax , income tax , inheritance and gift tax , commodity circulation tax , trade tax , export import tax and another Curved taxes ( excise duties ) on the prices of goods ( services ). or to tariffs input intended and later on goods to consumers downloadable Tax State system features according to Tax system state ( central ) and local ( administrative-territorial units ) Tax and from fees organize finds _
Uzbekistan in the Republic Tax system legal the basics , it of payers rights and obligations , tax their work conduct procedure on April 24, 1997 acceptance done and from January 1, 1998 done included Uzbekistan Republic of Tax code with is determined . Uzbekistan in the Republic current done the whole state Tax : legal from individuals removable income ( profit ) tax ; physical from individuals removable income tax ; added value tax ; excise duty tax ; land under from their wealth usage for tax _ ecology tax ; water resources usage for tax _ Nationwide Tax each year legal in order determined norms according to belongs to budgets in the middle is distributed . Local Tax and Collection is property tax _ land tax ; advertising tax , motor transport tools sold out for tax , social infrastructure development tax , trade the right for fee ; landscaping works for fee and another Local tax and fees local to the budget will be held .
State by levied Tax budget by means of again distribution , tax to payers health conservation , education , science development , defense , law protection to do such as social necessary state services Orcly indirectly roads with will return in Uzbekistan tax theory and to practice about materials , that's it to the field circle another issues „ Tax of the payer magazine" ( Uzbek since 1995 and Russian in their languages comes out ) is lit.
Author Yoldoshev .
Tax using national of income belongs to part is distributed and again is distributed . State by removable taxes and their organize to be done form and methods together tax system organize does _ National in economics taxes the following three important task does :

1. 
   state expenses financing ( fiscal function );
   
2. 
   social tension mitigate ( social function );
   
3. 
   the economy in order arrange ( arrange put task ).
   

State expenses tax receipts at the expense of done oshsada , state expenses of scale growth own in turn of taxes growth requirement does and his level set gives _ Current period common trend was state of expenses and that's it suitable respectively tax of size grow up to go the following factors requirement does _