UZBEKISTAN'S EXPERIENCE IN DETERMINING THE VAT GAP

Authors

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss12-pp449-458

Abstract

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.

Keywords:

value added tax value added tax gap

References

Anna, C., Nikolaos, E., Ioannis, L., Spyros, P., & Eleftherios, T. (2021). The Greek VAT Gap: The Influence of Individual Economic Sectors. European Research Studies, 24(4B), 851-882.

Center (2023). VAT gap in the EU - Publications Office of the EU. [online] Publications Office of the EU. Available at: https://op.europa.eu/en/publication-detail/-/publication/84ba1bdf-7230-11ee-9220-01aa75ed71a1

Hutton M. E. (2017). The Revenue Administration–Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation. International Monetary Fund.

Lakuma, C. P., & Sserunjogi, B. (2018). The Value Added Tax (Vat) Gap Analysis For Uganda.

Lešnik, T., Jagrič, T., & Jagrič, V. (2018). VAT gap dependence and fiscal administration measures. Naše gospodarstvo/Our economy, 64(2), 43-51.

Megaconsult.ru. (2020). Как работает АСК НДС | Полезное от ‘Мегаконсалт’. [online] Available at: https://megaconsult.ru/blog/ask-nds

soliq.uz. (2021). O’zbekiston Respublikasi Soliq qo’mitasi. [online] Available at: https://soliq.uz/press-services/news/show/soliq-uzilishi-haqidagi-malumotlat-ehfda

Ueda, M. J. (2017). The evolution of potential VAT revenues and C-efficiency in advanced economies. International Monetary Fund.

Zídková, H., & Pavel, J. (2016). What Causes the VAT Gap? 1. Ekonomicky casopis, 64(9), 811.

Мурожаатнома (2022) https://president.uz/uz/lists/view/5774 - 2022 йил 20 декабрдаги Ўзбекистон Республикаси Президенти Ш.М.Мирзиёевнинг Олий Мажлис ва Ўзбекистон ҳалқига Мурожаатномаси.

Фармон (2023). Ўзбекистон Республикаси Президентининг 2023 йил 10 февралдаги Тадбиркорлик субъектларини тоифаларга ажратиш мезонлари ҳамда солиқ сиёсати ва солиқ маъмуриятчилигини янада такомиллаштириш чора-тадбирлари тўғрисидаги Фармони.

Downloads

Published

How to Cite

Khotamov , K., & Yusupov , J. (2024). UZBEKISTAN’S EXPERIENCE IN DETERMINING THE VAT GAP. Economic Development and Analysis, 2(12), 449-458. https://doi.org/10.60078/2992-877X-2024-vol2-iss12-pp449-458

Issue

Vol. 2 No. 12 : Economic development and analysis

Section

Articles

License

Creative Commons License

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