The visit of the delegation of the Federal Tax Service of the Russian Federation to Uzbekistan is a continuation of earlier agreements between the Ministries of Finance of the Republic of Uzbekistan and the Russian Federation on exchanging experience in the field of tax policy, improving tax administration and dramatically improving the level of services rendered by state tax authorities in the regions, the press service of the Ministry of Finance of Uzbekistan said.

During the discussion of topical issues of tax policy and administration, positive aspects of the transition to a flat scale of taxation of incomes of individuals in the Russian Federation were noted, which in the first year sharply increased the state budget revenues and served as an incentive for legalization of the number and the wage fund.

The practice of taxing small business entities was also examined. Deputy Head of the Federal Tax Service D. Satin drew attention to the need to create conditions for a smooth transition of small businesses to generally established taxes, as they develop and expand the scale of activity, minimizing the taxation conditions of small businesses. As it was mentioned, a sharp transition to another taxation regime is often a disincentive for expanding business by small business entities, causing business fragmentation or concealment of actual turnover.

Particular attention was paid to the need for tax reform in conjunction with the strengthening role of tax administration and introduction of information technology. In this direction, measures should be taken to introduce a "risk-oriented" analysis, based on the results of which taxpayers are classified according to special criteria and can be identified as "bona fide" or "questionable" taxpayers.

Increasing the level of informatization and work with databases, the introduction of electronic software products, including the registration of all invoices in electronic form, will require a certain amount of time and resources, but at the same time it will provide the necessary conditions for the full coverage of taxation objects and the growth of budget revenues.

The formation of a complete database and continuous analysis of incoming information will form the basis for creating an effective monitoring system for the "history of each taxpayer", the inevitable fulfillment of tax obligations.