Ibragimov Boburshah Bohodir ogli
PhD, Fiscal Institute, DSc researcher,
Tashkent, Uzbekistan. Email: boburphd@gmail.com
ORCID: 0000-0002-1107-0894
Abstract. The article studied tax obligations by the author and their importance in regulating tax relations. Also, the tax legislation of Uzbekistan gives an assessment of the characteristics of the system of tax obligations. The development of a personality society requires improving the system of various socio-economic relations that arise between the state and citizens in accordance with that period. Tax liabilities are also considered to be subject to continuous improvement, as is the case, based on the requirements of time and space. In addition, the effectiveness of the processes of regulating tax relations in the country is important, for the state, tax administration, which is able to form relations not only in the stable supply of financial resources to the budget, but also in the interaction of the state tax service and taxpayers. Based on the results of the studies, proposals were made to improve the classification of the tax liability system. The state will improve tax administration along with tax policy in line with economic reforms. Because the full provision of the implementation of a rational tax policy depends on the effective organization of the mechanisms of tax administration. The main issues of the present day are the need to improve tax policy and administration with the economic reforms carried out in our country, the assessment of its socio-economic significance, theoretical and legal issues based on the study of domestic and foreign practice. An analysis of the literature on the topic shows that there is still no single view on the issues of tax obligations and their classification. The issues of classification of tax obligations and assessment of the Ulan were studied. He also made suggestions and recommendations on improving tax administration as a result of his research on the subject. Today, the exact formulation of tax obligations and the norms governing it is considered in detail. A proposal was made in the main areas, which should be paid attention to when developing regulatory legal acts regulating tax relations.
Keywords: taxes, tax relations, tax law, tax liability, tax payer, tax relations system.