Fan va innovatsiyalar vazirligi guliston davlat universiteti

CLASSIFICATION OF TAXES AND OTHER COMPULSORY 
PAYMENTS
Umurzak CHORSHANBAYEV
Lecturer at Gulistan State University
Jonibek URAZMATOV
Lecturer at Gulistan State University
Abstract
: The article is devoted to the methods of reduction of tax and other 
compulsory payments arrears, as well as the issues of changing and improving the 
mechanism of compulsory collection of arrears are covered in detail. As a result of 
the research relevant conclusions have been formed, scientific offers and practical 
recommendations have been worked out.
Keywords:
tax debt, arrears, compulsory collection, tax administration, Tax 
Code, benefits, taxpayer, tax liability, business entities.
MAHALLIY BYUDJET DAROMADLARI HISOBINI TAKOMIL
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LASHTIRISH
Gulyar Axmatovna KASIMOVA
Toshkent moliya instituti “Byudjet hisobi va g‘aznachilik” kafedrasi, 
professori,
 iqtisod fanlar nomzodi

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MA’RUZALARNING QISQACHA MAZMUNI BİLDİRİ ÖZETLERİ KİTABI
Durdona Shuxratjon qizi XAYDAROVA
Guliston davlat universiteti instituti “Ijtimoiy-iqtisodiyot” kafedrasi, stajior 
o‘qituvchisi
Qisqacha mazmuni: 
Mazkur maqolada mahalliy byudjet daromadlari hisobi 
bo‘yicha nazariy-uslubiy masalalar bayon qilingan. Mahalliy byudjet daromadlarini 
tashkil etish, tuzish, ko‘rib chiqish, tasdiqlash yuzasidan o‘rganilishi lozim 
bo‘lgan masalalar ko‘rib chiqilgan. O‘z novbatida mahalliy byudjet daromadlarini 
hisoblashda qatnashuvchi yuqori va quyi organlarning huquqlari, majburiyatlari va 
burchlarini o‘rni va rolini kuchaytirish masalalari yoritilgan.
Kalit so‘zlar: 
davlat byudjeti,
 
byudjet tashkiloti, mahalliy byudjet,
byudjet 
daromadlari, mahalliy soliqlar
, mahalliy hokimiyat, byudjet loyihasi , byudjet 
jarayoni
Abstract
: This article describes the theoretical and methodological issues of 
the calculation of local budget revenues. Issues that should be studied in connection 
with the organization, compilation, review and approval of local budget revenues 
were considered. In turn, issues of strengthening the role and role of the higher and 
lower bodies participating in the calculation of local budget revenues are highlighted.
Keywords:
state budget, budget organization, local budget, budget revenues, 
local taxes, local government, budget project, budget process