ANALYSIS OF THE IMPACT OF THE VALUE-ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY
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
Code (2020) Tax Code of the Republic of Uzbekistan - Tashkent: Gafur Ghulam Publishing House. - 640 p.
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