DISCUSSION OF THE ANALYSIS OF THE PRODUCTION AND SALE OF ALCOHOL AND TOBACCO PRODUCTS IN UZBEKISTAN

Authors

  • Eshmatov Srojiddin Toghaymurodovich Independent student of Tashkent State University of Economics

Keywords:

indirect taxes, excise tax, excise goods, difficulties, inefficiency, compliance, revenue optimization, regulatory results, taxes and taxation, practice of taxation of excise goods.

Abstract

The article states that excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, general information about the analyzes conducted on the production and sale of alcohol and tobacco products in Uzbekistan is given. The study includes a comprehensive examination of market dynamics, regulatory frameworks, industry players and socio-economic factors affecting these two sectors.
Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article outlines the main directions for improving the control mechanisms of the excise tax administration, focusing on policy reforms integration and capacity building in tax authorities.

References

Ўзбекистон Республикаси Солиқ кодекси- Тошкент: G‘афур G‘улом нашриёт уйи 2020.- 640 б.

Ўзбекистон Республикаси солиқ қўмитаси маълумотлари. www.soliq.uz.

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Published

2024-07-27

Issue

Vol. 3 No. 8 (2024): ICSRNSS

Section

Articles

License

Creative Commons License

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

How to Cite

DISCUSSION OF THE ANALYSIS OF THE PRODUCTION AND SALE OF ALCOHOL AND TOBACCO PRODUCTS IN UZBEKISTAN. (2024). Proceedings of International Conference on Scientific Research in Natural and Social Sciences, 3(8), 25-29. https://econferenceseries.com/index.php/srnss/article/view/5353