LEGAL BASIS OF DEVELOPMENT OF TAX CONTROL IN THE PERIOD OF INDEPENDENCE OF THE KYRGYZ REPUBLIC
The author, in this study, having considered the basis of the administrative reforms of the Kyrgyz Republic during the period of independence, justified the reforms in the field of taxation that had begun. An administrative reform in the republic has undergone a radical reform of the control activities of the state, government bodies, including the control activities of tax authorities. Among the latter, an important role is played by the reform carried out at the end of 1991 and in subsequent years in Kyrgyzstan in the taxation system, the adoption of new laws regulating the procedure and conditions for paying taxes and the activities of the bodies controlling them. The author also in this study examines the development of the legal and organizational forms of tax control from 1991 to 1996.