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ANALYSIS OF THE METHOD AND SPECIFIC CHARACTERISTICS OF DETERMINING THE INDIRECT TAX BASE IN THE TAX SYSTEM OF UZBEKISTAN

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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In this article, the procedure for determining the base of excise and value-added tax, which are the indirect taxes in the tax system of the Republic of Uzbekistan, its mechanism of action, features, as well as the impact of current tax policy processes on this tax base, is considered. developed. In particular, the factors affecting the base of indirect taxes have been specially discussed in the research process.

AUTHORS

S.Xalikchayeva

Toshkent davlat iqtisodiyot universitet

Tags

# реализация# налоги# taxes# налоговые льготы# soliq imtiyozlari# soliqlar# soliq tizimi# tax system# налоговая политика# tax policy# налоговая система# soliq siyosati# soliq bazasi# налоговая база# налоговый кодекс# tax base# tax code# turnover# QQS# НДС# VAT# aylanma# realizatsiya# soliq kodeksi# aksiz solig’i.# оборот# акциз.# realization# tax privilages# excise tax.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0624-0080

DOI:

Not Available

References

Alan A. Tait Value-Added (1991) TaxAdministrative and Policy Issues, Series: Occasional Papers. Publisher: International Monetary Fund. Language: English/ Publication Date: 15 Jun. DOI: https://doi.org/10.5089/9781557751843.084. ISBN: 9781557751843. Pages: 100.

Michael Keen and Ben Lockwood (2007) International Monetary Fund WP/07/183 IMF Working Paper Fiscal Affairs Department The Value-Added Tax: Its Causes and Consequences Prepared by Publisher: Cambridge University Press Online publication date:November 2009. Print publication year: 2007 Online ISBN:9780511619366. https://doi.org/10.1017/CBO9780511619366

Гадоев Э.Ф. и др. (2011) Косвенные налоги. Учебно-практическое пособие. –Т. “Норма”, – 220 с

Гатаулин Ш.К. ва бошқалар (1996) Солиқлар ва солиққа тортиш. Дарслик. Т.: “Иқтисодиёт ва ҳуқуқ дунёси”, – 304 б.

Завалишина И. (2005) Солиқлар: назария ва амалиёт. Т: 2005, “Иқтисодиёт ва ҳуқуқ дунёси”, – 539 б.