Republic of uzbekistan ministry of higher education, science and innovations

1. The essence of the tax system and grouping of taxes
First of all, it is necessary to know the difference between the tax system and the taxation system. The tax system is essentially the same, interrelated, and a collection of taxes falling on the centralized monetary fund and other state funds. The set of methods, elements and principles of the organization of taxes established by the legislative authorities and levied by the executive authorities is called the taxation system . So, here the system includes the economic category. It mainly teaches issues of organizing tax collection. The role and structure of this system is determined by the socio-economic structure of the society.
Taxes, levies, duties and compulsory payments collected from legal entities and individuals, as well as the principles of their structure, methods, tax control, make up the tax system. This definition implies a broad understanding of the tax system.
The tax system of the Republic of Uzbekistan consists of a system of state taxes, local taxes and other mandatory payments .
As recognized in Article 23 of the Tax Code, taxes and mandatory payments applicable in the territory of the Republic of Uzbekistan can be divided into the following groups.
Taxes are divided into four groups depending on the object of taxation:
1. Taxes on turnover.
2. Income taxes.
3. Taxes on property value.
4. Taxes based on land area.
To taxes on turnover includes value added tax, excise tax, customs duty and land use tax . However, the concept of turnover (turnover) is measured by the value of the products shipped, not by the turnover of product sales, as before, according to our legislation. A single tax on gross receipts is also included in sales taxes.
Income taxes includes the tax on the profits of legal entities, the tax on the income of individuals, the tax on the gross income of specialized wholesale trade enterprises . This group of taxes includes beautification and social infrastructure development tax.