RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of June 26, 2018 No. PP-3802

About measures for radical enhancement of activities of bodies of the State Tax Service

(Extraction)

The effective system of the taxation and harmonious work of bodies of the State Tax Service are of particular importance in sales terms of large-scale reforms on long-term development of national economy.

At the same time, the organization of work of bodies of the State Tax Service which is based on obsolete methods and the principles of tax control does not allow to provide the solution of the new tasks set for them, including on expansion of taxable basis and increase in collecting of taxes that is aggravated with availability of considerable unresolved problems, among which:

first, the low level of the tax administration connected generally with accomplishment of forecast indicators and which is limited to tax statements without search of additional sources of the taxation;

secondly, availability of the considerable premises promoting creation of the corruption circle in case of tax administration, resulting in corruption of workers practically of all links of bodies of the State Tax Service;

thirdly, the irrational use of information and communication technologies which is not allowing to perform fully tax administration, to determine additional taxable basis and to reduce the level of shadow turnover in economy;

fourthly, lack of the efficient software products providing collection of external sources for carrying out cameral control, including of target use of tax benefits and preferences;

fifthly, the inefficiency of use of the conferred powers on control of activities of trade enterprises, public catering, the markets and malls leading to creation of different schemes of tax avoidance;

sixthly, lack of accurate criteria of determination of persons who are systematically evading paying taxes for the organization of target checks, and also factors promoting making of tax offenses;

seventhly, insufficiency of use of resources for material stimulation of employees of bodies of the State Tax Service in case of the excessive level of attraction to disciplinary responsibility has an adverse effect on efficiency of the taxation system in general.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info