topic: tax law of the republic of tajikistan. tax system of rt on transition economy stages of...
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Topic: Tax law of the Topic: Tax law of the Republic of TajikistanRepublic of Tajikistan
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Tax system of RT on transition economy
Stages of formation of Tajik Tax system
Tax structure of Republic of Tajikistan
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Tax system of RT on Tax system of RT on transition economytransition economyA transition economy or
transitional economy is an economy which is changing from a centrally planned economy to a free market
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Transition economies undergo economic liberalization, where market forces set prices rather than a central planning organization. In addition to this trade barriers are removed, there is a push to privatize state-owned businesses and resources, and a financial sector is created to facilitate macroeconomic stabilization and the movement of private capital
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2. Stages of Formation of 2. Stages of Formation of Tajik Tax systemTajik Tax system1) 1991-1997 – stage of formation of
Tax Law2) 1998-2004 – Adopting of Tax code
and improvement of Tax system3) 2005-2012 - Adopting of the new
Tax code and improvement of Tax system
4) 2012 - Adopting of the new Tax code according President’s requirements
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Challenges of 1Challenges of 1stst formationformationDifficulties of Tax administration (more
then 40 Taxes)Shortage of professional tax inspectorsTax law was not so clear to understandHigh level of corruptionHigh Level of shadow economyBusiness was not so developed in this
period
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Challenges of 2Challenges of 2stst formation formation Tax code articles were not so clearHigh level of corruption in Tax
AuthorityTax system has just a fiscal nature Tax code could not stimulate
business, investmentsDifficulties of administrating of some
taxesTax administration is weak
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Challenges of 3Challenges of 3rdrd formationformationWeak of AdministrationTax system has just a fiscal
nature Tax system could not stimulate
investments, businessA lot of indirect Taxes in Tax
systemConflict among some articles
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3. Tax structure of the Republic 3. Tax structure of the Republic of Tajikistanof Tajikistan
Taxes of the Republic of Tajikistan shall consist of national taxes and local taxes.
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National taxes shall National taxes shall includeinclude• 1) the personal income tax (tax on income of
individuals);2) the corporate profit tax;3) the value-added tax;4) excise taxes;5) the social tax;6) the land tax;7) the tax on users of mineral resources;8) the highway user tax;9) the tax paid under the simplified system;10) the uniform tax for producers of agricultural products;11) the customs duty and other customs payments; 12) the stamp duty;13) the sales tax (cotton and primary aluminum);14) the minimum business income tax;15) other compulsory republic-wide payments.
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Local taxes shall include:Local taxes shall include:
1) the real estate tax;2) the tax on owners of motor vehicles;3) the retail sales tax;4) other compulsory local payments.
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Proceeds from national taxes shall be distributed between the republican budget and local budgets in accordance with the budget legislation of the Republic of Tajikistan. Local tax payments shall be applied to the respective local budgets.
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Structure of Tax revenue (%)Structure of Tax revenue (%)