COMPARATIVE ANALYSIS OF VAT-FREE TAX IN THE FORMATION OF STATE BUDGET REVENUES

Ernazarov Nuriddin Elamonovich

COMPARATIVE ANALYSIS OF VAT-FREE TAX IN THE FORMATION OF STATE BUDGET REVENUES

Authors

Ernazarov Nuriddin Elamonovich Samarkand Institute of Economics and Service Independent researcher

Keywords:

Taxes and taxation, excise tax, excise goods, practice of taxation of excise goods

Abstract

In the article, the comparative analysis and problems of the role of excise tax in the formation of state budget revenues in the Republic of Uzbekistan are researched, and its specific features are scientifically justified. Possibilities of improving the practice of taxation of excise goods in the tax system of the Republic of Uzbekistan were studied and recommendations were developed.

References

Mirziyoev Sh.M. President of the Republic of Uzbekistan . Appeal to the Supreme Assembly. - T: " Uzbekistan " NMIU, 2019. - 61 p.

Decree of President of the Republic of Uzbekistan No. PF-5468 dated June 29 , 2018 " Uzbekistan Republic of tax policy improvement concept "

https://openbudget.uz/ - was prepared based on the information of the site.

https://soliq.uz/ - State Tax Committee of the Republic of Uzbekistan

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Published

2022-10-04

How to Cite

Ernazarov Nuriddin Elamonovich. (2022). COMPARATIVE ANALYSIS OF VAT-FREE TAX IN THE FORMATION OF STATE BUDGET REVENUES. World Economics and Finance Bulletin, 15, 20-24. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/1466