Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 5 (2025) · с. 381-388
ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX
Yangiboyev, Husniddin, Янгибоев, Хусниддин, Yangiboyev, Husniddin
Аннотация
This article discusses the introduction of turnover tax, its economic essence, the place of revenue in the state budget by type of tax, the procedure for payment and its specific features in application, and conclusions and proposals are developed to improve the mechanism for calculating and collecting turnover tax
taxpayersturnover taxtax typefixedstate budgettax periodtaxable basetax reportingналогоплательщикиналог с оборота
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