REFORMING THE SYSTEM OF TAXATION OF FUEL AND ENERGY ENTERPRISES IN UZBEKISTAN: MODERN DIRECTIONS AND TRENDS

The article considers modern directions of reformation of the system of taxation of energy companies in Uzbekistan. As a result of the analysis the author comes to the opinion that the current tax system of the fuel and energy enterprises is not enough and encourages investment in the development of deposits in the early stages of development and in the maintenance of production on the already depleted fields, it is focused on Mature fields. It is also noted that the strategy of reforming the tax system improved tax for the use of subsoil, made experiments on change property tax change rates of excise duties on petroleum products, as well as the possibility of translation production, a special tax regime. In order to combat falling prey to the tax, the tax rate for subsoil use used with multiple coefficients - the coefficient characterizing dynamics of world oil prices, and the reduction factor characterizing the degree of depletion of reserves of a specific subsoil plot