THE FEATURES OF TAX EXEMPTIONS IN THE TAX LEGISLATION OF THE REPUBLIC OF UZBEKISTAN

Authors

  • Muradullayeva Sevinch Maxsudjon qizi Third year student of Tashkent State University of Law
  • Sharipova Nargiza Baxtiyor qizi Third year student of Tashkent State University of Law

Keywords:

tax exemptions, value added tax, excise tax, social tax, property tax.

Abstract

Tax exemtion has significant role The concept of tax exemption is defined and the unique features of tax exemtion are analyzed in this article. Entities with the authority to determine tax exemption are determined. And also, article provides information about the main purposes of applying tax exemtions.

References

Tax code of the Republic of Uzbekistan// https://lex.uz/docs/5535180 ;

Soliq huquqi. Darslik. – T.: О‘zbekiston Respublikasi Jamoat xavfsizligi universiteti, 2022. – 679 bet;

Министерство юстиции Российской Федерации Российская правовая академия Налоговое право России. Ю. А. Крохина. 407 cтр.

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Published

2023-08-06

Issue

Vol. 2 No. 8 (2023): ICSRNSS

Section

Articles

License

Creative Commons License

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

How to Cite

THE FEATURES OF TAX EXEMPTIONS IN THE TAX LEGISLATION OF THE REPUBLIC OF UZBEKISTAN . (2023). Proceedings of International Conference on Scientific Research in Natural and Social Sciences, 2(8), 55-57. https://econferenceseries.com/index.php/srnss/article/view/2512