EXISTING PROBLEMS IN INCREASING THE TAX POTENTIAL OF REGIONS AND THEIR SOLUTIONS
Keywords:
Tax, Tax potential, tax base, fiscal policy, tax administration, budget revenue, territorial development, economic stability, Tax Policy, local budget, investment attraction, informal economy, tax burden, economic infrastructure, inter-budgetary relations, tax database.Abstract
This article analyzes the existing problems in the process of increasing the tax potential of the regions of the Republic of Uzbekistan and develops practical solutions for their elimination. The regional tax potential is seen as one of the important factors in strengthening the income base of local budgets, ensuring fiscal independence and promoting macroeconomic stability. The article reveals the main problems such as insufficient formation of the tax base, wide coverage of the informal economy, systemic shortcomings in the tax administration, underdevelopment of economic infrastructure and low level of investment attractiveness. The article also developed proposals for identifying territorial tax opportunities on the basis of advanced foreign experiments, their full mobilization and optimizing fiscal policy in the cross-sectional areas. The author reasoned that it is possible to develop tax potential by digitizing the tax database, supporting small business and private entrepreneurship in the regions, increasing the tax culture and improving inter-budgetary relations. The results of the article can serve to improve state tax policy at the local level, ensure economic equality between regions and strengthen socio-economic stability.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
