THE CURRENT STATE OF PAYING COMPENSATION TO TAXPAYERS FOR THE NEGATIVE AMOUNT OF VALUE ADDED TAX IN UZBEKISTAN AND ITS PROBLEMS

Authors

  • Turdaliev Eldor Shuxratjon o‘g‘li Independent seeker Tashkent State University of Economics

Keywords:

value added, value added tax base, tax, budget policy, budget, tax administration, tax potential, regulatory analysis, tax burden, tax reporting, tax revenues, tax benefits.

Abstract

Studying the administration of value-added tax in our country is also related to the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of the changes and additions made in determining and calculating the value-added tax base, appropriate conclusions were formed and recommendations were developed.

References

Кодекс (2020) Ўзбекистон Республикаси Солиq кодекси - Тошкент: G‘афур G‘улом нашриёт уйи.- 640 б.

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Published

2024-10-05

Issue

Vol. 3 No. 10 (2024): SCMS

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

THE CURRENT STATE OF PAYING COMPENSATION TO TAXPAYERS FOR THE NEGATIVE AMOUNT OF VALUE ADDED TAX IN UZBEKISTAN AND ITS PROBLEMS. (2024). Proceedings of International Conference on Modern Science and Scientific Studies, 3(10), 1-5. https://econferenceseries.com/index.php/icmsss/article/view/5693