Eurasian Journal of Law, Finance and Applied Sciences 5-jild 9-son (2025) · 74–83-betlar
ISSUES OF IMPROVING THE PROCEDURE FOR COLLECTING DIRECT TAXES FROM COMMERCIAL BANKS INTO THE STATE BUDGET
Эргашева, Лобар
DOI: 10.5281/zenodo.17111579 · Manbada o'qish → · PDF (manba serverida)
Annotatsiya
The article analyzes the issues of improving the procedure for collecting direct taxes from commercial banks into the state budget. It examines taxation mechanisms, current legal frameworks, and international practices. Scientific proposals and recommendations are developed to optimize the tax burden on banks’ activities and to enhance tax administration.
Commercial banks, direct taxes, budget revenues, tax burden, tax administration.Тижорат банклари, бевосита солиқлар, бюджет даромадлари, солиқ юки, солиқ маъмуриятчилиги.
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex to'liq matnni saqlamaydi, manbaga havola beradi.