The social and economic role of value-added tax in Uzbekistan

Authors

  • Khojiyev Jakhongir Dushabayevich Author
  • Abdumalikov Shukhrat Abdurashid o’g’li Author

Keywords:

added value, VAT base, tax, budget policy, budget, tax administration, tax potential, normative analysis, tax burden, tax reporting, tax revenues, tax incentives.

Abstract

The study explores the administration of value-added tax (VAT) in Uzbekistan, focusing on refining the tax collection system and improving VAT mechanisms. The article examines the unique characteristics of calculating the VAT base, highlighting specific complexities and issues in determining it. It emphasizes the need to enhance the formation of the tax base. Additionally, the research analyzes recent amendments and adjustments to VAT calculations and their practical outcomes, leading to relevant conclusions and the development of recommendations. 

Author Biographies

  • Khojiyev Jakhongir Dushabayevich

    Teacher

    Tashkent State University of Economics, associate professor of the "Finance and Financial Technologies" department

  • Abdumalikov Shukhrat Abdurashid o’g’li

    Student

    Tashkent State University of Economics, student of the "Finance and Financial Technologies" department

     

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Published

2024-10-26

Issue

Vol. 31 No. 2 (2024): ЛУЧШИЕ ИНТЕЛЛЕКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ | ЧАСТЬ-31 | ТОМ-2

Section

Articles

How to Cite

The social and economic role of value-added tax in Uzbekistan. (2024). Лучшие интеллектуальные исследования, 31(2), 334-340. https://scientific-jl.org/index.php/luch/article/view/1324