The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax poli...The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax policy, can provide incentives to identify areas for managing business entities. Obviously, one of the main levers of the state policy is a tax policy. Tax policy plays a crucial role in supporting innovation activities, which in turn provide sustainable economic growth for both the economic entities and the state. Whereas, due to guaranty of sustainable production line in the market economy, the economic entity always needs additional financial resources that ensure the renewal of fixed assets. The present paper focuses on the variation of calculations of the depreciation fund in the Republic of Uzbekistan. Regarding to both the tax rates and interval of the residual value of fixed assets, without attracting financial flows, the economic entities can update fixed assets, which on the same time increases the tax payments to the state budget in case of Uzbekistan.展开更多
文摘The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax policy, can provide incentives to identify areas for managing business entities. Obviously, one of the main levers of the state policy is a tax policy. Tax policy plays a crucial role in supporting innovation activities, which in turn provide sustainable economic growth for both the economic entities and the state. Whereas, due to guaranty of sustainable production line in the market economy, the economic entity always needs additional financial resources that ensure the renewal of fixed assets. The present paper focuses on the variation of calculations of the depreciation fund in the Republic of Uzbekistan. Regarding to both the tax rates and interval of the residual value of fixed assets, without attracting financial flows, the economic entities can update fixed assets, which on the same time increases the tax payments to the state budget in case of Uzbekistan.
