THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss9-pp193-199Abstract
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.
Keywords:
taxes tax theory tax system digitalization of the economy value-added tax Tax gap information system information technologyReferences
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