ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp381-388Abstract
This article discusses the introduction of turnover tax, its economic essence, the place of revenue in the state budget by type of tax, the procedure for payment and its specific features in application, and conclusions and proposals are developed to improve the mechanism for calculating and collecting turnover tax
Keywords:
taxpayers turnover tax tax type fixed state budget tax period taxable base tax reportingReferences
Kodeks (2019) O‘zbekistan Respublikasining Soliq kodeksi (O‘zR 30.12.2019 y. O‘RQ.-599-son Qonuni bilan tasdiqangan) BUXGALTER.UZ .461-469-463-moddalari.
Mamanazarov A. (2003) “Soliq siyosati” Moliya: -118 b.
Yangiboev H.A. (2023) Administration of direct taxes and its theoretical and legal basis journal of law and economics ISSN(Online): 2984-8091 SJIF Impact Factor |: 5.913| Volume-6, Issue-4, Published |20-11-2023| https://sirpublishers.org/index.php/jolae/article/view/62/86.
Yangiboev H.A. (2023) Bevosita soliqlarning hisobini takomillashtirish Jild 1 № 7: Iqtisodiy taraqqiyot va tahlil Nashr qilingan: 30-11-2023. https://e-itt.uz/index.php/eitt/article/view/536/517.
Yangiboev H.A. (2023) Registering accounts directly with tax organizations JOURNAL OF MULTIDISCIPLINARY BULLETINISSN (Online):2984-6722 SJIF Impact Factor|: 5.887| Volume-6, Issue-4, Published |20-11-2023| https://sirpublishers.org/index.php/jomb/article/view/57/76.
Yangiboev Kh. (2021). Features of forming a direct taxation system at the modern stage. Journal of Hunan University（Natural Sciences）. Vol. 48. No. 11. (2021), pp. 1127-1135. https://johuns.net/index.php/abstract/193.html.
Yangiboev X. (2021). Ways To Collect Personal Income Tax And Reduce Tax Arrears. Turkish Online Journal of Qualitative Inquiry (TOJQI). Volume 12, Issue 9, August (2021) pp. 3770-3776 https://www.tojqi.net/index.php/journal/article/view/6382.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
