Page 23 - DIALOGUE FOR DEVELOPMENT №2

economic activities, as long-term planning activity becomes impossible. In addition,
frequent changes in legislation are the reason of accounting errors and hinder the work
of the tax authorities.

e) For the general part of the new Tax Code it should be spelled out the basic principles
and rules that exist in the tax laws of many countries:

 protect taxpayers from ambiguities and contradictions of the tax legislation;
 protection against retroactive law, worsening the situation of the taxpayer;
 presumption of good faith of the taxpayer and the presumption of legality - "The

taxpayer is deemed acting in good faith, yet this fact will not be refuted on the basis
of documented information in accordance with the procedure established by the tax
legislation of the Republic of Tajikistan."
 prohibition on-site control by the tax authorities for the period, subjected to a
comprehensive tax audit;

 requirements for the design of evidence to the acts of a tax audit, non-compliance
with which a tax audit is repealed;

 complaints commission an independent review of the taxpayer;
 acceptance of the decision to conduct a comprehensive tax audit based solely on

automated risk management system selection of taxpayers for tax audits;
 symmetric adjustment – one of the tax administration tools introduced in the tax

relations in order to overcome situations of double taxation. Its essence lies in the
fact that if at the end of a tax audit the tax authorities additionally charged one of
the parties to the transaction tax on the basis of market prices, the other party to the
transaction shall be entitled to apply the same market prices when determining their
tax liabilities.

f) Implementation of an automated risk management system for the selection of
taxpayers for field inspections. The purpose of the system is improving the efficiency of
tax administration due to optimization of the concentration of resources and fiscal
authorities to the riskiest taxpayers. Risk management is a modern management tool
used by most developed tax systems, which is aimed at strengthening tax compliance
malicious defaulters, while fostering honest taxpayers. This system allows defining a
taxpayer, who, depending on the degree of risk, will be subject to a tax audit. It should
be noted that the deployment and operation of the system allows you to focus on the
subjects of the tax authorities, which is present in the work of the greatest risk of
concealment, i.e. carry out targeted visits to taxpayers. That, in turn, will limit the honest
taxpayers from excessive unjustified inspections. The transition to a risk-based system
eliminates the conduct of continuous (total) tax audits. One of the key points is the fact
that tax officials should not make a decision about who and when of the subjects to be
checked. Today, in Tajikistan, the periodicity of tax audits and rechecking, including off-
site control is largely dependent on the decision of the heads of the tax authorities.

g) The introduction of electronic tax stamps and the cancellation of excise posts at
enterprises in mind uneconomical, inefficient mechanisms of control over the production
of excisable goods in tax positions. The essence of electronic tax stamps is that the