History of the Department of “Taxes and Taxation”

The Department of Taxation and Taxation of the Faculty of Finance and Economics of the National University of Tajikistan was established by the decision of the Council of Scientists of the National University of Tajikistan dated May 6, 2014 under No. 12 and the order of the Rector of the National University of Tajikistan under No. 244-09 dated September 25, 2014.

During the formation period, the Department of Taxation and Taxation conducted the educational process according to the educational plan of the 5-year study period, and according to the educational plan of the credit system, the study period was 4 years, and the master’s degree – 2 years.

The establishment of such a department in the modern era was very important for the Republic of Tajikistan. It should be noted that in recent years there has been a need to provide various sectors of the national economy of the republic with highly qualified personnel, especially in the field of finance, taxation in tax authorities and enterprises.

From 2014 to 2020, the department was headed by associate professor Kayumov Sayfudin Sharifovich, and from August 2020, he was appointed as the head of the department. The head of the department, Associate Professor Gulov Sherali Mahmadsaidovich was appointed and is carrying out the work.

Currently, the following full-time teachers are working in the department: c.e.s., docent Gulov Sh.M. (head of the department), c.e.s., docent S.Sh. Qayumov, c.e.s., docent O. Aliyev, senior teacher Juraeva M. N., senior teacher Davlatov D.S. assistants Kurbanova M. S., Ismatov A. F., Rajabov T., Eraji Dilnavaz and Nurova N.

Currently, the department is considered one of the leading departments of the Faculty of Finance and Economics, and makes a significant contribution to the training of specialists in the fields of taxation and taxation and various aspects of the economy of the Republic of Tajikistan. Graduates of the department, according to their specialty, work in government ministries and institutions, tax authorities, the Ministry of Finance, customs authorities, enterprises and companies, etc.

From the beginning of the establishment of the department, the direction of scientific and educational research was directed to the preparation of educational plans, special courses and seminars, the development of educational programs that are specific for the transitional structure of the economy of Tajikistan. Educational and working programs (syllabi) are updated every year, in addition to them, new programs for the master’s degree in tax and taxation have been prepared.

Since 2018, the internal master’s program has been operating at the department, 4 people graduated in 2019, 10 people graduated in 2020, and now 23 people are continuing their studies.

Special subjects of the department:

– tax and taxation;

– theory and history of tax;

– tax system of the Republic of Tajikistan;

– tax system of foreign countries;

– taxation of financial organizations;

– methodology, method and practice of tax calculation;

– foresight and planning of taxes;

– tax control;

– tax management;

– taxation of legal entities;

– the theory of decision-making and risk management in the tax field.

Elective subjects and special courses:

– taxation of individuals;

– special taxation system;

– financial report on taxes;

– taxation of foreign economic activities;

– taxation of free economic zones;

– customs duty and state duty;

– fiscal policy of the Republic of Tajikistan;

– tax and budget regulation of the economy of Tajikistan;

– tax management in the tax system;

– modern problems of the tax system.