Improving Off–Site Tax Inspection of Metallurgical Industry Enterprises

Aziz Ozadovich Khashimov

Abstract


This article is devoted to the consideration of the issues of improving off–site tax inspection of metallurgical industry enterprises. The author has developed relevant proposals and recommendations in reliance upon the research results. 


Keywords


Tax Control; Off–Site Tax Inspection; Profit Tax; Direct Tax; Taxation; Tax System; Tax Revenues; Metallurgy Sector

Full Text:

PDF

References


Code (2022) Tax Code of the Republic of Uzbekistan in a new wording. LRU–599, dated December 30, (2019).

Decree (2021) Decree of the President of the Republic of Uzbekistan “On measures to create more favorable conditions for business entities in the fulfillment of tax obligations” dated September 7, (2021).

FTS (Federal Tax Service of Russia). (2022). https://www.nalog.gov.ru/rn77/news/a ctivities_fts/11944736/.

Ikromovich, Isayev Fakhriddin. “Analysis of the profit tax and its improvement”. International Journal of Research in Social Sciences 7 (12), (2017). – p. 74–85.

Ikromovich, Isayev Fakhriddin. “Concept of economic analisys and its structural components”. International Journal of Marketing and Technology 7 (12), (2017). – p. 1–13.

Isaev F. I. Tax Accounting: Theory and Practice // International Journal of Multicultural and Multireligious Understanding. – Т. 9. – №. 12. (2022). – c. 30–38.

Maiburov I.A., Yadrennikova E.V., Mishina E.B. Taxes and taxation. Textbook for university students; edited by Doctor of Economic Sciences, Professor I. A. Maiburov. Moscow: YUNITI, 2018. – p. 503.

Mikhaseva Ye.N. (2017). Organization and methods of conducting tax inspections: teaching aid // Ye. N. Mikhaseva; Volgograd Institute of Management – branch of the Federal State Budgetary Educational Institution of Higher Education RANEPA. – Volgograd: Publishing house of the Volgograd Institute of Management – a branch of the RANEPA.

Normatov B.A. (2020) Improving the legal regulation of tax inspections in the Republic of Uzbekistan. Abstract of the doctoral dissertation (PhD) on specialty 12.00.02 – Constitutional right. Administrative right. Finance and Customs right. T.

Regulation (1999) Regulation “On the approval of the regulation on the composition of costs for the production and sales of products (work, services) and on the procedure for formulating financial results” approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan №54 of February 5, (1999).

Tax Code of the Russian Federation (1998) (part I) dated 31.07.98 N 146 – FL – Wording as of 02.07. (2021).




DOI: http://dx.doi.org/10.18415/ijmmu.v10i1.4413

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 International Journal of Multicultural and Multireligious Understanding

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

International Journal of Multicultural and Multireligious Understanding (IJMMU) ISSN 2364-5369
https://ijmmu.com
editor@ijmmu.com
dx.doi.org/10.18415/ijmmu
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.