Zarif Ahrorov - Academia.edu (original) (raw)

Papers by Zarif Ahrorov

E3S web of conferences, Dec 31, 2022

Considering taxes to be the universally recognized regulator of the economy, related ideas on the... more Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers. The relevance of this problem is caused, firstly, by the choice of a model of tax regulation within the framework of the general economic situation, by thoughts that are about "tax relations", "principles of taxation", "mechanism taxation", "about the nature of the tax", and secondly the within the framework of the tax system operating in the Republic of Uzbekistan, the instruments of tax relations are characterized by high economic inefficiency. The purpose of this research is to generalize the works on tax relations, improve tax regulation, develop the necessary proposals and recommendations to enhance the role of tax regulation mechanisms in the framework of improving tax policy that aimed at ensuring high economic growth. The paper also analyzes theories of tax regulation in the framework of using tax regulation mechanisms in order to ensure the growth of income (profit) of economic entities with a simultaneous decrease in the share of tax revenues in GDP. By defining the economic boundaries of tax policy, it is possible to solve not only the problems of economic growth of the country as whole, but also social issues in changing economic conditions. The paper also analyzes the opinions of various domestic and foreign economists on tax relations.

Iqtisodiy taraqqiyot va tahlil, Apr 30, 2024

The article highlights the importance of taxation of enterprise profits, features of the formatio... more The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

Advances in social science, education and humanities research, 2023

The aim of this study is to investigate the strategies that coal subsector mining companies liste... more The aim of this study is to investigate the strategies that coal subsector mining companies listed on the Indonesia Stock Exchange use to increase their stock returns during the period of 2014-2018. The data was obtained through purposive sampling technique, and multiple linear regression analysis was used for the analysis. The results indicate that to increase stock returns, the management of these companies needs to focus on strengthening the Economic Value Added, maintaining a favorable dividend policy, and reducing Market Value Added. However, it was found that Operating Leverage did not have a significant positive effect on stock returns. These findings provide valuable insights for management to make informed decisions in their pursuit of increasing stock returns, and can be useful for investors in evaluating the performance of coal subsector mining companies.

Economics and Innovative Technologies, 2022

Economics and education, Feb 28, 2023

Самарқанд иқтисодиёт ва сервис институти «Молия» кафедраси доценти в.б., PhD Агзамов Авазхон Талг... more Самарқанд иқтисодиёт ва сервис институти «Молия» кафедраси доценти в.б., PhD Агзамов Авазхон Талгатович-Тошкент давлат иқтисодиёт университети "Солиқлар ва суғурта иши" кафедраси доценти, PhD Аннотация. Замонавий иқтисодий шароитларда жаҳоннинг аксарият мамлакатлари ривожланишнинг инновацион йўлидан бормоқда ва бунинг учун турли молиявий ва номолиявий воситалардан фойдаланмоқда. Бундай молиявий воситалардан бири фойда солиғи бўлиб, у ўз навбатида давлат, корхоналар ва аҳоли манфаатларини уйғунлаштириш объекти ҳисобланади. Шу сабабли ушбу тадқиқот бир томондан давлат, иккинчи томондан алоҳида корхоналарнинг инновацион ривожланишида инвестицияларнинг кириб келишига мослашган фойда солиғи унификациялашган тизимини шакллантириш таҳлилига қаратилган. Бугунги кунга келиб, солиқ имтиёзлари, солиқ кредити, давлат томонидан субсидиялаш каби инновацион фаолиятни молиявий рағбатлантириш воситаларидан фойдаланилмоқда, аммо амалиёт шуни кўрсатмоқдаки, уларнинг ҳаммаси ҳам керакли самарани бермаётир. Фойдани солиққа тортишнинг унификациялашган тизимини шакллантириш инновацион ривожланиш учун инвестицияларни рағбатлантиришнинг молиявий механизмидан синергетик самара яратади.

Social Science Research Network, 2022

Journal of Tax Reform

This article is devoted to the analysis of the impact of corporate income tax on compulsory reser... more This article is devoted to the analysis of the impact of corporate income tax on compulsory reserves created by commercial banks for possible loan loss provision. In the majority of countries banks are required to create compulsory reserves for potential loan loss provisions, and the corporate tax regime applies tax deductions to these compulsory reserves. The corporate tax system facilitates timely coverage of potential loan loss provision. In addition, corporate taxation is an essential factor in the transparency of banks’ financial statements. The research has revealed that reserves for potential loan loss provision are used primarily for profit regulator purposes, not to regulate capital. This implies that when deducting the amount of total reserves for tax purposes of banks the loan loss provision is positively related to the corporate income tax rate. The analysis of the selected commercial banks has confirmed that the impact of corporate income tax is more significant for the...

Economics and education

In the current economic conditions, most countries of the world are moving along an innovative pa... more In the current economic conditions, most countries of the world are moving along an innovative path of development and use various financial and non-financial instruments for this. One of these financial instruments is the income tax, which in turn is the object of combining the interests of the state, enterprises and the population. Therefore, this study is aimed precisely at the analysis of the formation of a unified income tax system that contributes to the inflow of investments into the innovative development of both the state and an individual enterprise. To date, a large number of financial incentives for innovation are used, such as tax incentives, loans, state subsidies, however, practice shows that not all of them give the desired effect. The formation of a unified system of taxation of profits will create a synergistic effect from the financial mechanism for stimulating investment in innovative development.

Economics and Innovative Technologies

SSRN Electronic Journal, 2022

International Journal of Multidisciplinary and Current Research

The article is devoted to the study of the development of the science of taxation, and the worldv... more The article is devoted to the study of the development of the science of taxation, and the worldview of various authors on this aspect of the financial category is considered and cited. Also, a comparative characteristic of the tax burden of different countries, an analysis of the reduction of the tax burden in Uzbekistan for different categories of enterprises was carried out. The outcome was the conclusions about changing the very style of natural scientific thinking about tax in Uzbekistan, and also that the principle of self-organization or self-regulation should be the basis of the paradigm of thinking about tax.

International Journal of Current Engineering and Technology

The article is devoted to the study of the relationship between the inflation process, the state ... more The article is devoted to the study of the relationship between the inflation process, the state budget, tax exemptions from household incomes, as well as the stimulation of investment activity of corporations. In order to assess the interrelationship of these financial and economic phenomena, the opinions of various domestic foreign scientists and government officials were reviewed, and practical data from a number of countries that took place in different time periods were analyzed. The effect of the considered indicators on income and investment activity of the population and corporations is shown. The authors' opinion is given in relation to the policies pursued by different countries in this area.