This article examines the theoretical and methodological issues of calculating value added tax in tax administration in the context of digitalization of the economy, as well as the opinions of local and foreign scientists on this issue. Also, based on the results of research on the topic, conclusions and proposals have been developed on improving the calculation of value added tax in tax administration in the context of digitalization of the economy in the tax system of Uzbekistan.
In this article, the administration of taxation of value-added tax in our country is studied, and it is also connected with the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of the changes and additions made in determining and calculating the value-added tax base, relevant conclusions were formed and recommendations were developed.
In recent years, the world has been paying special attention to scientific research aimed at improving the mechanism for collecting value-added tax. This article covers issues such as ensuring the mutual consistency of monetary and fiscal-tax policies, bringing tax administration in line with modern requirements, strengthening the role of value added tax in the formation of budget revenues, creating a “continuous value chain”, and preventing illegal income and expenses.
This article deals with the widespread introduction of modern information and communication technologies and advanced automated methods of analysis in the process of tax administration, comprehensive assistance to taxpayers in the fulfillment of their tax obligations, the development of effective mechanisms for the prevention of tax offenses and the introduction of modern methods of tax control, most importantly, it serves to reduce conspiratorial activities in the economy and increase the level of transparency. In this direction, a study was made of ways to improve the activities of tax authorities and evaluate their effectiveness, within the framework of the study, conclusions and proposals were formed.
This article is devoted to the historical development and evolution of the value added tax in Uzbekistan, considering the historical period from its introduction to the present day. Also, scientific studies were conducted on the reasons for the emergence of value added tax in Uzbekistan and its impact on the economy, and conclusions and recommendations were formed at the end of the topic
The article provides an in-depth study of best practices in the application of value added tax (VAT). Through an extensive literature review, case study analysis, and empirical evidence review, the research aims to identify and explain key principles that contribute to the effectiveness of VAT systems. The results of this study are intended to guide tax authorities and businesses in optimizing their approach to VAT.
This article examines the gaps in value added tax, its essence, the procedure for determining and the experience of Uzbekistan in this regard. Based on the study, a conclusion was drawn about the error in calculating the applied value added tax gap.
The article highlights the issues of improving the administration of indirect taxes as a result of the tax reforms being carried out in our country. Based on the analysis of the income from indirect taxes, proposals were made to reduce their share.
This article evaluates the fiscal efficiency of value added tax in Uzbekistan based on the VAT Revenue Ratio (VRR) indicator in accordance with the OECD methodology. The study analyzes tax reforms implemented during 2019–2024, including the reduction of the VAT rate, the introduction of the electronic invoicing system, and measures aimed at the digitalization of tax administration. The findings confirm that despite the growth of macroeconomic indicators and VAT revenues during this period, the VRR level remained nearly unchanged, while the share of the informal economy, cash-based transactions, and tax exemptions remained important factors affecting VAT collection efficiency.
The article examines the need to create an effective mechanism for value-added taxation in the tax practice of New Uzbekistan, tasks, systemic problems and issues of their solution. The author’s approach to substantiating the theoretical and methodological content of the tax mechanism in the prospects of socio-economic development of the country is proposed, which made it possible to identify the essential features of taxation, its significance and factorial nature, and the multilevel structure of the state tax mechanism. The possibilities of creating an effective mechanism for value-added taxation in the tax system of the Republic of Uzbekistan have been studied, and recommendations have been developed.
This article discusses the problems of making adjustments to the value added tax base, including when returning goods in whole or in part, when changing the terms of the transaction, when changing prices, when the buyer uses a discount, when work is completed and when services are deferred. Based on the results of the study, appropriate proposals have been developed.
This article analyzes reforms in the practice of taxation of agricultural enterprises and their effectiveness. Regulatory documents developed for the purpose of development of the agrarian sector were studied, suggestions and recommendations were made regarding the fair taxation of agricultural enterprises and the workers working in them.
This article analyzes and studies the role of taxes in foreign trade operations, as well as the forecast of gross domestic product for 2025-2027, statistical data on indirect revenues of the State Budget for 2022-2024, namely value added tax, excise tax and customs duties. Also, scientific discussions were held and proposals were made to study the importance of taxes in foreign trade operations.
In the article, at the current stage of the liberalization and modernization of the economy in the Republic of Uzbekistan, the impact of taxes on the financial and economic activity of enterprises and the new content and importance of its effective management, priority tasks and specific features are scientifically justified.
