WAYS TO IMPROVE EXCISE TAX ADMINISTRATION IN UZBEKISTAN

Shodiev Olimjon Abdurakhmanovich

WAYS TO IMPROVE EXCISE TAX ADMINISTRATION IN UZBEKISTAN

Authors

Associate Professor of the Department of Tax and Taxation, Tashkent State University of Economics, Tashkent, Uzbekistan
Shodiev Olimjon Abdurakhmanovich

Keywords:

excise tax, taxes, valorem rate, flat rate

Abstract

The article examines the theoretical and practical aspects of excise tax collection, the importance of excise tax in the formation of revenues of the state budget of the Republic of Uzbekistan, and also examines the elements of the procedure for calculating, submitting tax reports and paying excise tax.

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Published

2025-05-24

Issue

Vol. 46 (2025): WEFB

Section

Articles

License

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

How to Cite

WAYS TO IMPROVE EXCISE TAX ADMINISTRATION IN UZBEKISTAN. (2025). World Economics and Finance Bulletin, 46, 211-214. https://scholarexpress.net/index.php/wefb/article/view/5236