Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 2 № 2 (2025) · Саҳифаҳои 16-23
THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN
Erkayev, Nodir, Эркаев, Нодир, Erkayev, Nodir
Аннотатсия
The article analyzes the specific features of calculating the value added tax base, some complexities and problems in its determination, and focuses on the issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions made to the determination and calculation of the value added tax base, relevant conclusions are drawn and recommendations are developed.
value added tax basetaxbudget policybudgettax administrationtax capacityregulatory analysistax burdentax reportingtax revenues
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