29 Yanvar 2025
32UZBEKISTAN'S EXPERIENCE IN DETERMINING THE VAT GAP
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K.Xotamov
"Халқаро молиявий технология ва фанлар мактаби" (ISFT) институти
J.Yusupov
Тошкент Давлат Иқтисодиёт Университети
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References
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Center (2023). VAT gap in the EU - Publications Office of the EU. [online] Publications Office of the EU. Available at: https://op.europa.eu/en/publication-detail/-/publication/84ba1bdf 7230-11ee-9220-01aa75ed71a1
Hutton M. E. (2017). The Revenue Administration–Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation. International Monetary Fund.
Lakuma, C. P., & Sserunjogi, B. (2018). The Value Added Tax (Vat) Gap Analysis For Uganda.
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Как работает АСК НДС | Полезное от ‘Мегаконсалт’. [online] Available at: https://megaconsult.ru/blog/ask-nds
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The evolution of potential VAT revenues and C-efficiency in advanced economies. International Monetary Fund.
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Мурожаатнома (2022) https://president.uz/uz/lists/view/5774 - 2022 йил 20 декабрдаги Ўзбекистон Республикаси Президенти Ш.М.Мирзиёевнинг Олий Мажлис ва Ўзбекистон ҳалқига Мурожаатномаси.
Фармон (2023). Ўзбекистон Республикаси Президентининг 2023 йил 10 февралдаги Тадбиркорлик субъектларини тоифаларга ажратиш мезонлари ҳамда солиқ сиёсати ва солиқ маъмуриятчилигини янада такомиллаштириш чора-тадбирлари тўғрисидаги Фармони.