Profit Tax In Uzbekistan: Analysis Of The State Of Collection And Optimization Of Its Impact On Financial Relations

Abstract

It is vivid that today, corporate profit taxes play vital role in the activities of enterprises. To be clearly, specially, profit tax, on the one hand, affects the financial condition of the enterprise, on the other hand, it serves as one of the pivotal types of taxes in the replenishment of state budget revenues. Author on this paper investigates the situation with the collection of profit tax on budget revenues in Uzbekistan, the impact of this type of tax on the activities of taxpayers, as well as the impact on financial relations. Finally, in the conclusion of the article there are proposals and recommendations for the collection of profit tax.