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УДК 62
Tashliyev S.
Student,
Turkmen Agricultural University named after S.A. Niyazov
Roziyeva E.
Teacher,
Turkmen State Finance Institute Agylova M.
Student,
Turkmen State Finance Institute TAX MECHANISM PERFECTING IN THE CONTEXT OF DIGITALIZATION
One of the significant phenomena of the epoch of the powerful state under the leadership of Honorable President of Turkmenistan is the successful implementation of the comprehensive programs for active introduction of the latest technologies, progressive innovations into all sectors of the national economy. The establishment of electronic document flow system should play an important role in ensuring steady growth and effective regulation of the economy. The «electronic document flow» concept has firmly entered our daily life. At the present time stage, the active replacement of hard copies for electronic information carriers is done not only at the enterprises and organizations, but also by the private entrepreneurs, individuals.
The history of development of the industrial states demonstrates the powerful positive multiplier effect of transition of the economy branches to modern digital platform. Under the leadership of Honorable President of Turkmenistan our country is taking impressive steps towards confident development based on the chosen economic doctrine and the advanced world experience. Improvement of activity of the national tax system is within the range of the achievements. The well-established work of the tax sphere is the positive sign for further intensive development of the national small and medium-sized business, for expansion of the tax base and, as a result, for increase of the flow of revenues to the State Budget.
Every legal entity and every physical person is subject to taxation and is obliged to pay taxes on time. According to Article 1 of the Tax Code of Turkmenistan: «Every person must pay taxes established by this Code, in respect of which this person is recognized as a taxpayer». In relation to the taxpayers, Article 12 of the Tax Code specifies: «Natural persons and (or) legal entities which in the presence of circumstances provided for by this Code must pay a certain tax are recognized as taxpayers».
In other words, at the stage of transition to the market economy relations, taxes become an effective tool influencing economic development, thus emphasizing the actuality of studying the ways to improve the tax and legal relations and increase the tax culture of the population. Active introduction of progressive achievements of the science and engineering gave rise to emergence of new concepts and categories in the economy. The digital economy is a complex of economic relations based on the use of information and communication technologies. For the first time the digital economy technologies were proposed in 1995 by the scientists from the University of Massachusetts USA. A progressive innovation for that time, it was designed to identify and clearly define the positive advantages of the new economy, formed under the influence of the latest technologies that make it possible to increase the efficiency of high-level services.
Among the significant economic factors of the transition to digital economy, it is necessary to indicate the creation by the state of favorable prerequisites for maintaining a consistently high level of solvency of the business entities (households and enterprises). In other words, the necessary criterion for the success of each economic entity is its ability to acquire and use the latest models of equipment for modern cellular communications, the possibility and availability of using the Internet, regardless of its own legal address. This is
an integral requirement of the time, since the deepening of the processes of interstate integration leads to a gradual global unification of the price indicators of goods (services, works). Hence, the minimum rate of labor remuneration (wages) with low price flexibility should not differ significantly from the corresponding indicators of the developed countries.
The adoption of «Conception for Development of Digital Economy in Turkmenistan in 2019-2025» under the special Decree of President of Turkmenistan promoted the introduction of innovative technologies in various sectors of the national economy, improvement of the electronic document flow system, including in the tax sphere. All these measures are becoming important in the context of further ensuring of harmonious sectoral development and confident overall growth of the national economy and society as a whole.
Literature:
1. Gurbanguly Berdimuhamedov. «Turkmenistan: towards achieving the Sustainable Development Goals». Ashgabat, Turkmen State Publishing Service, 2018
2. Tax Code of Turkmenistan - Ashgabat, 2014
3. The law of Turkmenistan «On electronic documents, electronic document flow and on digital services». Ashgabat, Turkmen State Publishing Service, 2020
© Tashliyev S., Roziyeva E., Agylova M., 2024
УДК 62
Аннагараев А.
Преподаватель
Института Телекоммуникации и Информатики Туркменистана
Саллатов И. Отудент
Института Телекоммуникации и Информатики Туркменистана
Сейитджанов С. Студент
Института Телекоммуникации и Информатики Туркменистана
Халмырадов А. Студент
Института Телекоммуникации и Информатики Туркменистана РОЛЬ И ЗНАЧИМОСТЬ МИКРОЭЛЕКТРОНИКИ В СОВРЕМЕННОМ МИРЕ
Аннотация
Микроэлектроника играет ключевую роль в современном мире, обеспечивая основу для развития современных технологий и устройств. В данной статье рассматривается важность микроэлектроники, ее влияние на промышленность, науку и повседневную жизнь человека. Будут рассмотрены основные принципы микроэлектроники, технологические достижения в этой области, а также перспективы развития.
Ключевые слова:
микроэлектроника, искусственный интеллект, энергосбережение, биомедицинская электроника, квантовая микроэлектроника, безопасность данных, автономные системы.
