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участниками. В последнее время система вертикального маркетинга экономически эффективна с точки зрения масштаба и обладает большой силой для захвата рынка, а также позволяет избежать повторения действий и затрат в процессе закупок. Система вертикального маркетинга может в основном принимать следующую форму. Он состоит из сотрудничества и деятельности по распространению информации. Примером тому являются Ассоциация продовольственных товаров Туркменистана и Ассоциация зерновых продуктов.
Контрактная система вертикального маркетинга — это система, в которой несколько независимых предприятий ведут свой бизнес вместе на основе контракта. Основная цель - выдержать конкуренцию. Они могут быть 3-х видов:
а) сотрудничество добровольных предприятий розничной торговли под руководством оптового предприятия;
б) кооперативы предприятий розничной торговли; в результате добровольного объединения нескольких предприятий розничной торговли экономическая деятельность осуществляется посредством совместного программирования;
в) объединить на основе договоров несколько учреждений под своим руководством и осуществлять хозяйственную деятельность.
В свою очередь 3-й класс может принимать три формы:
1) Под руководством маркет-мейкера розничный бизнес осуществляет маркетинговую деятельность предприятия;
2) осуществление совместной маркетинговой деятельности предприятий оптовой торговли под руководством маркет-мейкера;
3) На базе руководства сервисной компании осуществляется маркетинговая деятельность по распространению товаров.
Список использованной литературы:
1. Рахманов Б., Бердыглыжов Т., Какалиева Г., Ходжамгулыева Б., Шукуров А. «Исследование рынка» 2-я книга. Ашхабад, 2001 г.
2. Атаев С.А., Ягмыров А.Я.- «Экспертиза качества продуктов», Ашхабад 2001г.
© Аннакулиева М., Назарова М., 2023
УДК 33
Атаева Дж.,
преподаватель кафедры менеджмента Международный университет гуманитарных наук и развития.
Дурдымырадов Т., преподаватель кафедры физической культуры
Гафурова М. А., старший преподаватель Кулыев П., студент
Институт Инженерно-технических и транспортных коммуникаций Туркменистана THE LEGAL PLATFORM FOR THE TAXPAYERS IN TURKMENISTAN
Keywords:
taxpayers, economy, terminology of taxpayers.
Taxpayers in a market economy pay taxes set up by the tax systems of their countries. Competent differentiation of the taxpayers is an integral part of the work of the executive and legislative authorities. The selection of taxpayers as one of the accepted and approved tax features in the tax legislation of Turkmenistan is the initial basis for the implementation and operation of more efficient, rational tax system. According to the legislation of Turkmenistan, the analysis of groups of taxpayers remains to be one of the important tasks. It seems appropriate first to define the concept «taxpayer». In accordance with the international terminology of taxation, a taxpayer or subject of taxation is an individual or legal entity who, by law, is responsible for transferring the amount of tax to the budget. Under particular conditions, the subject of taxation is the actual carrier or final payer of tax and may assign to another subject the fulfillment of obligations to pay the tax. The tax legislation of Turkmenistan states: «In the event of occurrence of circumstances contemplated in this Tax Code, the individuals or legal entities that have certain obligations to pay taxes shall be recognized as the taxpayers».
In order to protect own legitimate interests a taxpayer may participate in the tax legal relations through a tax agent, legal or authorized representative. According to the legislation of Turkmenistan, the person authorized to represent the taxpayer is the legal representative of a physical person as the taxpayer. Activity or inactivity of a legal representative of a legal entity as the taxpayer is equal to actions or omissions of this entity. In relations with the tax authorities and other participants of the tax legal relations, the person authorized to defend their interests as a taxpayer or tax agent is an authorized representative of the taxpayer. An authorized representative of a taxpayer or tax agent shall exercise his powers based on an agency agreement or a power of attorney and within the limits of the rights granted to him. Tax agents also participate in tax legal relations arising between state bodies and taxpayers in respect of assessment and payment of taxes and fees. The tax agent is the person responsible for assessing the tax, collecting it and transferring it to the State Budget of Turkmenistan instead of the taxpayer.
The Tax Code of Turkmenistan defines that «the taxpayer has the right to use tax benefits from the moment the legal relations arise and during the entire period of their validity». The taxpayer has the right not to use tax benefits, as well as to refuse to use them by submitting a written application to the relevant tax or customs authorities. At the same time, these tax benefits not used by the taxpayer cannot be transferred from past tax periods to future tax periods and then credited to account of future tax payments or reimbursement from the Budget. It is necessary to note that the taxpayer has the right to use tax benefits again, when submitting a written application to the relevant tax or customs authorities, but within the next calendar year only. The Tax Code of Turkmenistan defines the certain types of tax benefits. Article 96 of the Code names transactions exempted from value added tax; Article 105 names taxable transactions with the 0 (zero) rate of value added tax; Article 106 - value added tax benefits; Article 170 - exemption from corporate income tax, as well as part 2 of the same Article - reduction in the taxable amount. The tax legislation of Turkmenistan prohibits private tax incentives. According to the tax legislation of Turkmenistan, taxpayers have the right to change the deadlines for paying taxes, write off taxes, penalties and compensation payments. The tax legislation of Turkmenistan also determines that «the postponement of the established deadline for the payment of taxes, financial fines, penalties to a later date is considered as the change in the time of their payment». That is, it acquires the form of a deferral, dividing by payment terms, with a lump sum or staged payment, according to the monetary amount of the debt, all or part of the monetary amount payable to tax, financial penalties and penalties for violation of the tax legislation of Turkmenistan.
The scientific substantiation and practical use of the system for selecting taxpayers of individual taxes is closely related to the correct and clear definition of the competent authorities involved in tax legal relations.
The tasks performed by the state tax authorities of Turkmenistan in relation to taxes are reflected in the Tax Code of Turkmenistan. The Code, in particular, regulates «to ensure full and timely accounting of taxpayers (tax agents), the correct calculation of taxes to the State Budget of Turkmenistan, and the full and timely payment of taxes. Summarizing the above, it is legitimate and expedient to recognize the bodies of the State Customs
Service of Turkmenistan and the bodies of the Ministry of Finance and Economy of Turkmenistan, including tax authorities, as authorized bodies participating in tax legal relations. This is based on the definition of the rights and obligations of taxpayers and tax officials in the tax legislation of Turkmenistan. Competent, scientifically reasoned selection of taxpayers for certain types of taxes, strict observance of such mandatory principles of taxation used in international practice of tax and legal relations, such as the profitability, accuracy and economy of tax collection, are designed to significantly increase the final efficiency of the tax system of Turkmenistan. Thus, the tax policy of Turkmenistan is aimed at optimal combination of the interests of the State and the taxpayers. Stimulating the investment activities by means of correct selection of taxpayers, ensuring the most appropriate tax burden for them, collecting funds in one direction and their effective use constitute the main goal of the tax policy of the country to promote progressive development of the national economy. Literature:
1. Gurbanguly Berdimuhamedov. «State Regulation of Socioeconomic Development of Turkmenistan» -Ashgabat, Turkmen State Publishing Service, 2010
2. The Tax Code of Turkmenistan. - Ashgabat, Turkmen State Publishing Service, 2014
© ATaeBa flw., flypflbiMbipagoB T., Ta^ypoBa M. A., Ky.nbieB n., 2023
УДК 00.008
Атаева М.Э.
Преподаватель ТГИФ г. Ашхабад, Туркменистан Чариева О.И. Преподаватель ТГИФ г. Ашхабад, Туркменистан Джумаева Д.Д. Стажер-преподаватель ТГИФ г. Ашхабад, Туркменистан
РАЗВИТИЕ ОБРАЗОВАНИЯ 21-ГО ВЕКА Аннотация
Образование является правом человека, мощной движущей силой развития и одним из самых мощных инструментов сокращения бедности и улучшения здоровья, гендерного равенства, мира и стабильности. Оно обеспечивает большую и стабильную отдачу с точки зрения дохода и является наиболее важным фактором для обеспечения справедливости и инклюзивности.
Ключевые слова
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