PERFECTION OF METHODOLOGY OF FORECASTING OF TAX REVENUES FROM PHYSICAL PERSONS: FOREIGN EXPERIENCE

Аннотация

Application of tax planning consists in qualitative organizational and control activity of tax
departments for maintenance of timely and full receipt of taxes and tax collections in budgetary system of any country.
Planning problems is not only maintenance of receipts in budgetary system of the country of taxes and tax collections,
but also increase in tax revenues, and maintenance of their stability on the basis of an establishment of incomes of
tax bearers. Without preliminary drawing up of the forecast it is impossible to generate the plan. It is known that tax
incomes make an essential share of budgetary incomes, at all stages of social and economic development of the
Republic of Uzbekistan, especially in the conditions of developing economic lifting of the country where a problem
of achievement of equation of the budget, maintenance of financing of target programs, achievements of steady
economic growth it is necessary for achievement of steady economic growth. In modern conditions of perfection,
modernization of tax system of the Republic of Uzbekistan, change of priorities of a spent state tax policy there is a
transformation of system of tax forecasting and planning at the macro level, consisting in use of new forms and
methods of drawing up of forecasts and plans of receipt of obligatory payments in the budget. Mechanisms of
realization of tax forecasting and planning represent two processes depending from each other, and process of tax
forecasting precedes process of tax planning.
Forecasting and planning of taxes is necessary for considering as the coordinated adaptive mechanism in which
decisions on the basis of the issued indicators are corrected and ways of their perfection are reconsidered at constant
control and supervision over occurring changes. Base of regulation of tax forecasting are norms of budgetary
process. Tax forecasting acts is as one of the main tasks in work of the public authorities which decision is definition
of structure and volumes of receipt of tax incomes in the budget, process of their formation and modification of the
legislation, working out of plans of mobilization of tax revenues and the further execution of the plan. In article tax
forecasting of the Republic of Uzbekistan is considered, processes by definition of tax base under the tax, dynamics
calculation on their receipt are considered.