THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE
Abstract
Excise tax is a critical component of government revenue and makes a significant contribution to government revenues around the world. This tax is imposed on specific goods, such as alcohol, tobacco and fuel, in order to generate revenue and regulate consumption. This article provides the composition of excise tax payers, the role of excise taxes in generating state budget revenues of the Republic of Uzbekistan, as well as recommendations for improving the efficiency of administration of this tax.
Keywords:
excise tax budget indirect taxes budget revenues excisable goods tax mechanism tax administrationReferences
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