Economics, Management, Computer Engineering and Information Science 1
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SECTION 1-11 ECONOMICS, MANAGEMENT, COMPUTING MACHINERY AND INFORMATION SCIENCE ECONOMICS, MANAGEMENT, COMPUTER ENGINEERING AND INFORMATION SCIENCE 1. TAXATION Keywords PI; tax regime; a special tax regime; the patent sys- tem of taxation; gross income; activities; a threshold 1.1. THE PATENT SYSTEM OF income; level of tax culture. TAXATION IN THE REPUBLIC OF TAJIKISTAN 1.2. PROBLEMS OF M.U. Boboev, Ph.D. in Economics, CIPA, member of INTERNATIONAL TAXATION AT the public Institute of Professional Accountants and Auditors of the Republic of Tajikistan, the Head of the THE PRESENT STAGE OF department of Finance and credit, the Polytechnic DEVELOPMENT OF ECONOMY Institute of Tajik Technical University named after I.A. Zhuravleva, Ph.D. in Economics, assistant academician M. Osimi; professor at the Department of tax advice N.N. Haitova, postgraduate at the department of Finances and credit, CAP, the Polytechnic Institute of Financial university under the Government Tajik Technical University named after academician M. of the Russian Federation Osimi The article discusses the main problems of interna- The article describes the features of the new patent tional tax relations in a globalized economy. system of taxation in the Republic of Tajikistan, in force The aim of the study is to characterize the interstate from January 1, 2013. There are the requirements for tax problems in the globalized economy and the devel- the application of the patent system, activities of the opment directions of their solutions to improve the effi- patent system, for example the amount of patent high- ciency of the fiscal sovereignty of states and econo- lighted the advantages and disadvantages of the patent mies. Through the application of analytical and system- system. In this article identify the problems in the patent atic approach problems in international taxation were system and possible ways to improve the use of the identified, comparative legal analysis revealed features patent system. of legal regulation of double taxation in different coun- Literature tries, the use of statistical methods made it possible to analyze the dynamics of the volume of corporate in- 1. Tax сode of the Republic of Tajikistan [Electronic re- source]. Dushanbe, 2012 // URL: http://mmk.tj/ru/- come tax in OECD countries. legislation/legislation-base/codecs/. Identified the main problems encountered in the pro- 2. Resolution of the Government of the Republic of Tajikistan cess of government regulation of the problems of dou- on August 31, 2012 no. 451 "On Approval of the Rules of ble taxation and reduce the tax base and transfer prof- taxation of individual entrepreneurs, operating on the basis its in the offshore. of a patent or certificate" [Text] / Short comment Tax This research can find its application in the field of fi- Committee under the Government of Tajikistan. - Dushan- nance, taxation and development of draft laws in the Rus- be, 2012. - 48 p. sian tax legislation, in the first part of it, and at the interna- 3. The decision of the Government of the Republic of Tajiki- stan on August 3, 2013 no. 361 «On amendments and ad- tional level in terms of developing a working document ‒ a ditions to the Decree of the Government of the Republic of single international standard (working paper). Tajikistan on August 31, 2012 № 451" [Electronic re- Offered the ways of solving the problems of interna- source]. URL: http://www.andoz.tj/ index.php / ru / za- tional taxation, among them the development of algo- konodatelstvo / postanovleniya-pravitelstva-respubliki- rithms, revealing the activities of hybrid companies and tadzhikistan. the establishment of control over the activities of such 4. The Joint Regulation of the Minister of Finance of the Re- companies; setting clear rules against reducing the tax public of Tajikistan and the Chairman of the Tax Commit- base in each identified country using a mechanism of tee under the Government of Tajikistan on January 22, 2015 number 3-12a / 1 and number 1-f [Electronic re- double taxation. Development of a working document source]. URL: http://www.andoz.tj/images/materiali_- will regulate the activities of national tax systems, as andoz_tj/FAYLi_s_GLAVNOY_STRANICI/tab_news/tajik/I well as to create conditions that prevent the erosion of ndeksatsiya_patent/Indeksaciya_patent_RUS.pdf. the tax base for corporate income tax and the elimina- 5. Grinkevich A.M. The "new" patent tax system: the causes tion of profits in the offshore. and consequences of the introduction of [Electronic re- source] / Grinkevich AM // Bulletin of Tomsk State Univer- Literature sity. ‒ 2013. ‒ No. 1. ‒ Pp. 89-95. URL: http://- 1. Bair J. Global capitalism and commodity chais: looking cyberleninka.ru/article/n/novaya-patentnaya-sistema- back, going forward [Text] / J. Bair // Competition and nalogooblozheniya-prichiny-i-posledstviya-vvedeniya. change. ‒ 2005. ‒ Vol. 9 ; no. 2. ‒ Pp. 153-180. 6. The state of small and medium-sized businesses in the 2. Beck U. What is globalization? 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