184130 (A Country Report and Profile - Republic of Uzbekistan), страница 3

Tax revenue is transferred to the budget of Uzbekistan, budgets of the Republic of Karakalpakstan, regions, Tashkent city (the capital) and local budgets according to the norms established annually during the process of budget approval for the respective fiscal year.

Local governments impose local taxes in their jurisdictions in full accordance with the Uzbek laws and based on the general tax policy of Uzbekistan.

The authorities levying a specific type of tax establish:

• the taxpayer;

• the tax base;

• the tax rate;

• the procedure of calculation and payment;

• exemptions and privileges;

• life time of the tax.

IV. Social Insurance

In most transition countries proposals to reform social security have included the establishment of minimum retirement benefits, compulsory employment‑related benefits, unification of treatment across occupations, increases in the retirement age, and steps to reduce access to benefits by younger working pensioners. It is important that pension and social security reforms help to insure adequate levels of protection without overburdening contributors to the system. This will require better collection of private sector contributions and improved targeting of benefits, including tying future eligibility of pension benefits to past contributions.

As a part of the transformation process, most transition countries have introduced unemployment insurance schemes. In Uzbekistan unemployment benefits were roughly 80 percent of the average wage in 1993, although the generosity of the scheme was matched by onerous administrative procedures, which ensured that few individuals qualified.¹⁹

Uzbekistan:

A Country Report and Profile

Presented By:

Alfiya G. Mirzagalamova amirz@indiana.edu

Jason C. Holman jholman@indinanaedu

Dmitri Maslitchenko dmitri@mailroom.com

1Pomfret, Richard. The Economies of Central Asia. Copyright 1995 by Princeton University Press.

2Uzbekistan: Master of its Destiny. BISNIS - Uzbekistan report. 10 August 1995.

2

3The Economist Intelligence Unit. Country Profile. 1995-1996

4Pomfret, Richard. The Economies of Central Asia. Copyright 1995 by Princton Universtiy Press.

5The Economist Intelligence Unit. Country Profile. 1995-1996.

6The Economist Intelligence Unit. Country Profile. 1995-1996.

7The Economist Intelligence Unit. Country Profile. 1995-1996.

8The Economist Intelligence Unit. Country Profile. 1995-1996.

9The Economist Intelligence Unit. Country Profile. 1995-1996.

0¹⁰The Economist Intelligence Unit. Country Profile. 1995-1996.

1¹The Economist Intelligence Unit. Country Profile. 1995-1996.

2¹²"A Tax Guide to Europe. Uzbekistan", Arthur Andersen, April 1996

3¹³ IMF, World Economic Outlook, May 1996

4¹⁴The Investment Guide for Foreign Companies, National Bank for Foreign Economic Activity of the Republic of Uzbekistan

5¹⁵ Guarantees and Privileges granted to Foreign Investors by the Legislature of the Republic of Uzbekistan, Appendix to Presidential Decree as of May 31,1996

6¹⁶ Stephen C.Smith, "Industrial Policy and Exports Success: Third World Development Strategies reconsidered"

7¹⁷ Stephen C.Smith, "Industrial Policy and Exports Success: Third World Development Strategies RECONSIDERED".

8¹⁸An autonomous republic within the Republic of Uzbekistan

9¹⁹ IMF, "World Economic Outlook", May 1996, p.77