Mukhabbat Volnazarovna Imomova
Independent researcher of Tashkent Institute of Finance, Tashkent, Uzbekistan.
Abstract. This article examines the theoretical basis of the origin of the system of taxation of individuals, the conceptual basis of managing the practice of its organization and the criteria of economic efficiency at the current stage of economic liberalization and modernization in the Republic of Uzbekistan.The issues of the conceptual basis of taxes collected from individuals were considered in the perspectives of socio-economic development of the country. Possibilities of improving the mechanism of collection of taxes from individuals in the tax system of the Republic of Uzbekistan were studied and recommendations were developed.The currently implemented tax policy requires that individuals be focused on the direction of creating conditions and foundations for the effective activities of individuals, improving the mechanism of calculating and collecting taxes from individuals, reducing the tax burden, and this will lead to new scientific research in this field for economic sciences. on the other hand, the tax system is one of the most important elements of market relations, which shows that the success of economic changes in the country largely depends on it.
In general, the lack of a comprehensive analysis of the issues of improving the taxation of individuals in the current conditions requires conducting research in this direction.
Therefore, a new approach to the study of the practice of taxation of individuals is necessary in the development of the tax system of our country.
The state tax policy is more focused on meeting the current fiscal needs, rather than on ensuring the fulfillment of the social functions of the state and not on solving the strategic tasks of achieving social justice and social equality.
A new approach to the effective measures of the mechanism of collection of taxes from individuals is manifested in the fact that, within the framework of the conceptual framework of the state tax policy in the Republic of Uzbekistan, a systematic study of the practice of taxation of individuals, taking into account the future tasks of the socio-economic development of the country, and focusing on socio-economic development development of its improved mechanism by coordinating and harmonizing the ratio of “state fiscal goals and the mechanism of effective implementation of social function” which is an important basis of financial provision.
Key words. taxes and taxation, individuals, taxes from individuals, income tax from individuals, tax on property of individuals.