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Optimization of Tax Accounting and Taxation System in Farm Holdings

Field of Science:Business, Management and AccountingGeneral Business, Management and AccountingEconomics, Econometrics and FinanceEconomics and EconometricsFinance
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Scientific electronic journal "Digital Economy"

Scientific electronic journal "Digital Economy"

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ARTICLE ANNOTATION

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This article examines the issues of improving tax accounting and the taxation system in farms specialized in cotton and grain production. Farms play a key role in the agricultural sector of the economy, and their financial stability largely depends on tax burden, tax incentives, and transparency of tax accounting. The study analyzes the current tax policy in Uzbekistan, tax obligations of farms, forms of taxation, land and property tax, social tax, and the single land tax. Based on the research results, practical recommendations are proposed to increase farm profitability by improving tax administration, implementing digital tax systems, and optimizing tax burden.

AUTHORS

J.Eshqorayev

"TERMIZ DAVLAT MUHANDISLIK VA AGROTEXNOLOGIYALAR UNIVERSITETI" DAVLAT MUASSASASI

A.Ahmedov

"TERMIZ DAVLAT UNIVERSITETI" DAVLAT MUASSASASI

Tags

# optimization# farm# taxation system# tax accounting# single land tax# cotton production# grain farming

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Article Identifiers

ROI:

https://eroi.uz/11.142/A026-578133

DOI:

Not Available

References

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