Certain Streamlines of Improvement in Reference to Budget-Tax Regulation in Tajikistan

In his article the author canvasses and designates basic priorities of improvement in reference to budget-tax regulation in the transitional economy of Tajikistan. The budget-tax policy is considered as a compound part of the state`s financial policy. For a substantiation of an option of valid instrument of budget-tax regulation he makes an endeavour of an assessment in regard to role and place of a basic instrument of budget-tax policy of the latest years. An important consideration is aimed at such instruments as incomes and expenses of state budget‚ budget-tax mechanism and taxes. The principal measures of improvement in reference to budget-tax regulation of social-economic processes in Tajikistan may be proposed in two streamlines. The important role of measures aimed at tax administering is grounded as the first streamline of improvement. A noticeable place is given to a wide usage of micro-imitational models by planning a tax burden of a tax payer. Realization of an algorhythm of a micro-imitational model for taking decisions is appropriate in the sphere of tax relations; calculation of a co-efficiency of tax-payer`s solvency is done on the basic of the one of anticipated results dealing with financial indices of enterprises-payers according to respective ranks. The second streamline is a certain emphasis on the results achieved by neighboring states being practically alike by the tokens of the transitional period of economics. Special interest is aimed at the progressive experience of Kazakhstan Republic in the realm of wide and competent usage of the method of electronic circulation in regard to documents between tax-payers and tax bodies through protected channels of information.