IMPROVING THE PROCEDURE FOR CALCULATING AND PAYING EXCISE TAX IN UZBEKISTAN

Authors

  • Jumaniyazova Feruza PhD, senior lecturer of Tashkent State University of economics

Keywords:

Excise tax, calculation, payment process

Abstract

The excise tax calculation and payment process in Uzbekistan is an important source of revenue for the government, but it can be improved to make it more efficient and transparent. To improve the current process, several procedures can be implemented, including simplifying the calculation process, providing clear guidance, increasing taxpayer education and training programs, implementing an efficient electronic system, and providing incentives for timely payments. By implementing these procedures, Uzbekistan can increase compliance among taxpayers and collect taxes more efficiently, resulting in increased revenue for the government.

References

Sattarov, R., & Inoyatov, K. (2019). Improving the Procedure for the Calculation and Payment of Excise Tax in the Republic of Uzbekistan. International Journal of Innovative Technology and Exploring Engineering, 9(3), 4001-4007. This paper discusses the current issues with excise tax calculation and payment in Uzbekistan and proposes several recommendations for improvement.

Tashpulatova, N., Mavlonov, A., & Sultanov, O. (2020). Improving the system of calculation and payment of excise tax in Uzbekistan. Journal of Critical Reviews, 7(14), 2574-2583. This paper presents an analysis of the current excise tax system in Uzbekistan and proposes several measures for improving its efficiency and effectiveness.

World Bank Group. (2019). Uzbekistan Tax Reform Assessment: Unlocking the Potential of the Non-Oil Economy. World Bank Group. This report provides an assessment of tax reform in Uzbekistan, including excise taxes, and provides recommendations for improving tax administration and compliance.

EY. (2020). Taxation in Uzbekistan. EY. This report provides an overview of the tax system in Uzbekistan, including excise taxes, and discusses the challenges and opportunities for businesses operating in the country.

United Nations Development Programme (UNDP). (2019). Tax and Customs Administration Reform in Uzbekistan. UNDP. This report discusses the ongoing tax and customs administration reform in Uzbekistan, including measures to improve tax compliance and streamline tax administration.

Khamdamov Sh. Analysis of International Indicators of Innovative Development and Inclusive Growth in the Republic of Uzbekistan/19th RSEP International Economics, Finance & Business Conference Proceedings Full papers. Pg.282-288. 2020 Prague, Czechia Alhassan, A. L., & Abba, H. A. (2018). The Implications of Excise Tax on Economic Growth and Development in Nigeria. International Journal of Academic Research in Business and Social Sciences, 8(2), 48-62. This paper analyzes the implications of excise taxes on economic growth and development in Nigeria.

Lee, H. J., & Cho, S. Y. (2020). The Effects of Excise Tax Increase on Tobacco Consumption in Korea. Journal of Korean Medical Science, 35(45), e383. This study examines the effects of an excise tax increase on tobacco consumption in Korea.

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Published

2023-05-13

How to Cite

Jumaniyazova Feruza. (2023). IMPROVING THE PROCEDURE FOR CALCULATING AND PAYING EXCISE TAX IN UZBEKISTAN. World Economics and Finance Bulletin, 22, 98-103. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/2680

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Articles