Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-01-129-29
DOI: https://dx.doi.org/10.15863/TAS.2024.01.129.29
Language: Russian
Citation: Jabbarov, A. M. (2024). Improving the mechanism for collection of value added tax. ISJ Theoretical & Applied Science, 01 (129), 301-304. Soi: http://s-o-i.org/1.1/TAS-01-129-29 Doi: https://dx.doi.org/10.15863/TAS.2024.01.129.29 |
Pages: 301-304
Published: 30.01.2024
Abstract: Currently, value added tax is one of the main types of indirect taxes in Uzbekistan and international tax practice. Value added tax is a multifaceted indirect tax levied at every stage of production and sales. In its daily business activities, an enterprise purchases goods and raw materials from suppliers and produces products from them, performs work or provides services. Thus, added value is created during reproduction, production and sales.
Key words: tax collection mechanism, tax practice, value added tax.
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