scholarly journals РЕФОРМА ОПОДАТКУВАННЯ В РЕСПУБЛІЦІ УЗБЕКИСТАН: НОВІ РИЗИКИ І НОВІ МОЖЛИВОСТІ

Author(s):  
А. Ф. Расулев ◽  
С. А. Воронин

Using an integrated approach to tax reform creates opportunities for achieving the goals and objectives of the country's socio-economic development. The purpose of the study is to evaluate the effectiveness of tax reform, to consider the conformity of the measures taken with the theoretical and methodological foundations, and on this basis to develop recommendations for improving existing tax instruments. The subject of the study is the development of the tax sphere of Uzbekistan in the context of economic liberalization and the strengthening of market mechanisms. Methods of economic research: analysis and systematization of tax factors, system analysis, scientific abstraction, historical and logical method, classification and groupings, etc. The hypothesis of the study is that ongoing tax reforms should take into account the scientific and methodological principles of taxation and prevailing features national economy. Statement of the main material. The main scientific and methodological foundations of taxation and the features of the functioning of the tax sphere in the Republic of Uzbekistan are identified. The originality and practical value of the study lies in the fact that it provides an assessment of tax reforms implemented in Uzbekistan, an examination of their compliance with the scientific and methodological foundations of taxation. The findings of the study are that the reforms in Uzbekistan did not always take into account the scientific basis of taxation and were aimed primarily at liberalizing the country's socio-economic development. Directions for further development of the tax sphere are proposed, in particular, measures to improve the classification of taxes and mandatory payments in order to create favorable conditions for optimizing the tax burden and strengthening their stimulating function, measures to reduce shadow activity in the economy by optimizing taxation

2021 ◽  
Vol 06 (02) ◽  
pp. 04-11
Author(s):  
Fazil Hajiyev Fazil Hajiyev

One of the global challenges facing the humanity in the 21st century is to improve the sustainable socio-economic development of countries. Thus, significant results have been achieved in Azerbaijan's socio-economic development over the past decade. The main reason for this is the implementation of large economic projects to ensure continued development in Azerbaijan. Innovative development of the economy is associated with the solution of the problem of promotion of innovation, the formation and development of innovative entrepreneurship, fundamental tax reforms and elimination of staff shortages in this area. The most important thing here is that the future state of the Republic of Azerbaijan will find the key government program "Strategic roadmap for key sectors of the national economy". The socio-economic successes of Azerbaijan in recent years have also been reflected in the reports of reputable international rating agencies. Azerbaijan has been included in the top 20 reformist countries in the World Bank's Doing Business rating. In total, it ranks 34th out of 190 countries. The country is ranked ninth according to the Business Establishment Index. In this report, Azerbaijan entered the top five in the world in terms of starting a business by simplifying business registration and was ranked as one of the best practice countries.[17] President Ilham Aliyev said at a conference on the results of the first year of implementation of the “State Program on socio-economic development of the regions of the Republic of Azerbaijan for 2019-2023”. to raise the level of competitive states. Therefore, given the challenges of the modern world, rapid development in the region will continue. Taking into account all these pressing scientific issues, the article has become a research problem in the field of industry, agriculture, entrepreneurship and innovation in terms of effective implementation of the strategic roadmap and the importance of sustainable socio-economic development of Azerbaijan in general. Keywords: strategic road map, social-economic development, industry, agrarian area, ownership, innovation.


Author(s):  
Zoryana Lobodina

Based on the scientific analysis of the theories and concepts developed by schools of financial thoughts, it is found that there is a high concern about a range of tools for government regulation, such as taxes, transfers, government expenditures, which are currently seen as elements of budget framework. The purpose of the study is to provide a scientific basis for the formation and functioning of budget framework as a system, its structure and properties; the subject of the research paper is to highlight theoretical and methodological principles for the formation and functioning of budget framework in relation to its impact on socio-economic development. The approaches to defining ‘budget framework’ introduced by domestic and foreign scholars are critically analyzed. Considering budget framework as part of state regulation of economy and taking into account its role in GDP distribution, budget framework is suggested to be viewed as a practical implementation of functions of the budget and a means of direct influence of state authorities and local self-government on socio-economic processes in order to ensure macroeconomic stability and improve social welfare. Through a systemic approach to the study of budget framework its components are identified. It is recommended to view them as a set of financial methods, forms, tools, and levers grouped in subsystems. As a result of their influence on distribution processes related to mobilization and utilization of budgetary funds, quantitative and qualitative changes take place in socio-economic processes and enhance socio-economic development and implementation of budget policy aimed at solving problems that arise. It is found that budget framework as a system is to be understood as a set of its components (subsystems – mechanisms for mobilization and utilization of budgetary funds; elements – financial methods, forms, tools, levers) and necessary links between them for achieving goals. The main features of budget framework seen as a system are distinguished and characterized: hierarchy, emergence, targeting, integrity, alternative ways of functioning and development, synergy, and functionality. It is substantiated that the formation and functioning of budget framework is impossible without legal, informational and organizational support.


2020 ◽  
Vol 4 (46) ◽  
pp. 98-105
Author(s):  
N. V. Bielikova ◽  
◽  
M. L. Bekker ◽  
Y. M. Kriachko ◽  
◽  
...  

The relevance of the article is confirmed by the need to develop scientific and methodological support for determining the development goals system in a region.It is one of the priorities for both the scientific community and public authorities. In particular, scientific basis, which coulddesign the development goals system in a region, requires further development and improvement. It should be based onboth the traditional and non-traditional methods of system analysis. The purpose of the article is to suggest recommendations for improving the scientific and methodological support for determining the development goals system in a region through using specific tools of fuzzy cognitive modeling. It has been proved that comprehensive assessment of regional socio-economic systems is impossible without the application of systemic approach, which allows interconnecting a large number of processes occurring in the economic, social and environmental systems in a region. Such researchis successfully carried outusing a cognitive approach to study complex systems of different nature. The authors of the article have considered peculiarities of drawing fuzzy cognitive maps, the latter being used as a tool for displaying real dynamic systems in a form that corresponds to human perception of such processes. A logical patternfor carrying out structural analysis of the socio-economic development of the region has been suggested.The patterncomprises five interrelated stages and includes constructing a fuzzy cognitive model of socio-economic development in the Ukrainian regions.The systemic indicators of fuzzy cognitive models of socio-economic development in the Ukrainian regions have beensuggested, and the analysis of their influence on the development of in the Ukrainian regions has been carried out.


2019 ◽  
Vol 40 (3) ◽  
pp. 148-155
Author(s):  
K. N. Yusupov ◽  
V. M. Timiryanova, ◽  
Iu. S. Toktamysheva ◽  
A. F. Zimin,

The article presents a methodology for assessing the impact of spatial environment on the socioeconomic development of municipalities. It relies on existing tools for assessing the state and potential of the geographical location of municipalities. An integrated approach allows to determine the potential of the interaction of the municipality with the neighbors of the first and second order. The methodology was tested on statistical data on the Blagovarsky municipal district.


2021 ◽  
Vol 19 (3) ◽  
pp. 470-499
Author(s):  
Sulaiman S. RESHIEV ◽  
Andi S. VAGAPOV ◽  
Isa S.-M. KHUTUEV

Subject. This article discusses and analyzes regional projects to be implemented in the Chechen Republic for the period 2019–2024. Objectives. The article aims to develop a set of proposals aimed at improving the competitiveness of the Republic's economy. Methods. For the study, we used the methods of systems and statistical analyses. Results. The article describes the role of regional projects in the development of the socio-economic sphere of the Chechen Republic and proposes a set of measures the implementation of which will help shape a competitive economy in the Republic. Conclusions. Regional project objectives and indicators need to be better defined. Regional projects are elements of national projects designed to contribute to a breakthrough in the scientific, technological and socio-economic development of the Russian Federation.


2021 ◽  
Vol 1 (12) ◽  
pp. 108-114
Author(s):  
Rita I. Batyaeva ◽  

The uneven socio-economic development of the regions dictates the need to introduce modern ways of functioning of economic entities. The author of the article comes to the conclusion that it is necessary to ensure the implementation of the business on the basis of the existing infrastructure, which allows reducing the investment burden on a regional scale.


Author(s):  
Svitlana Belei ◽  

The article considers the features and nature of changes in modern challenges in rural areas. Destabilizing trends of socio-economic development of rural areas have been identified. It is confirmed that despite the new opportunities for rural areas, strengthening the cohesion of rural communities, there are significant obstacles to their development, in particular, the state can not provide the necessary funds for projects or other measures to address social problems. Rural areas are significantly deprived of state support and financial and resource provision, and it is justified that in this aspect is very relevant fundraising activities, as it is focused on finding sources of funding for programs and projects of socio-economic development of rural areas. This encourages the development of fundraising in rural areas. The state of elaboration of problems of formation of financial and economic potential of territorial communities is defined, namely concerning use of fundraising activity as the innovative tool of formation of financial and economic potential of development of rural territories in the conditions of decentralization. The organizational and legal aspects of fundraising, factors of development of fundraising activity and influence of these factors on domestic realities are investigated; the characteristic features of fundraising in rural areas are determined, the priority directions of its development are revealed. Taking into account the peculiarities of rural areas, an algorithmic model of fundraising activities from the origin of ideas to the implementation and establishment of feedback from the donor has been developed. The methodological basis of the article is the fundamental provisions of economic theory, regional economy, inclusive development of rural, local finances and inter-budgetary relations. A set of both general scientific and special methods of economic research was used to solve the set tasks, which created a basis for a comprehensive analysis of the process of rural development on the basis of fundraising activities.


2021 ◽  
pp. 139-149
Author(s):  
T. A. Alаbinа

The two-part series of articles reveals the purpose of the research as determining the place of the concept of strategizing of a Foreign Member of the Russian Academy of Sciences – Academician, Doctor of Economics, Professor V. L. Kvint in the system of economic research of strategies abroad, in the USSR and modern Russia on the basis of the description of the content and systematization of the basic concepts of strategizing and a review of foreign and domestic regional economic research, as well as the author’s identification of the key characteristics of this scientific school of strategy.The object of the research is the theory of strategies abroad, in the USSR and modern Russia. The subject of the research is the concept of V. L. Kvint’s strategizing in the system of economic research on strategy.The methodological tools include techniques and methods of system analysis, comparative analysis, logical analysis, principles of the dialectical-materialistic method of cognition and an integrated approach to the characterization of economic research, methods of generalization and concretization. The description of the study uses a historical approach and a temporary generalization based on the key milestones in the development of economic research on the theory of strategy and the methodology and practice of strategizing.As the results of present article, the main characteristics, systematization and content aspects of foreign and domestic economic research strategies are presented. The place of V. L. Kvint’s concept of strategizing in the system of economic research are determined. The article shows the practice of strategizing the research school.


Geoadria ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 87
Author(s):  
Jure Marić

Dubrovnik-Neretva County (area 9,272.37 sq km, population 122,870 in 2001) is the southernmost county of the Republic of Croatia and it is territorially divided into 22 units of local government and self-government. Characteristics and specifics of regional planning in Dubrovnik-Neretva County which considerably influenced historical and geographical as well as socio-economic development of the aforementioned area were analyzed on the grounds of field researches and analysis of different sources of physical data and available documents concerning regional planning (all levels of planning were studied). Regional planning in this area dates from the 1272 Statute of Dubrovnik, but Regional Plan of the Southern Adriatic (1964-1968) and General Urban Plan of Dubrovnik from 1969 are considered to be the beginning of the modern period of planning.


Sign in / Sign up

Export Citation Format

Share Document