Suchergebnisse

This article discusses how the tax reforms affect the budget and business atmosphere in Uzbekistan. The country has already implemented several tax methods but few of them have made the economy flourish. Yet, recent changes differ from previous ones with these reforms reflecting the experiences of those countries whose economy is highly affected by the tax in a positive way. In order to dramatically decrease the tax burden on companies and individuals, the number of direct taxes has been cut hoping to open the hidden economy in the country. However, the meaning of direct taxes has been moved into indirect ones such as VAT. Below we will do our best to analyze the outcomes of the previous tax reforms and offer some taxation mechanisms which can help the economy of the country.

Der Beitrag vermittelt einen Überblick über das Wesen und die Praxis der chinesischen Steuerreform von 1983/84, die charakterisiert wird durch eine schrittweise Ersetzung des Systems der Gewinnrückführung durch eine Besteuerung der "Einkommen" und Gewinne der Unternehmen, über die Struktur und die Probleme des Steuersystems der VR China sowie über die Problematik der Besteuerung ländlicher Staatsunternehmen. (BIOst-Klk)