Excise taxation in Uzbekistan: general and special
Автор: Shodiev O.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 4-2 (86), 2022 года.
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The article examines the scientific and theoretical foundations of excise tax collection, the fiscal significance of excise tax in the revenues of the state budget of the Republic of Uzbekistan, and also characterizes the procedure for calculating tax, submitting tax reports and paying tax. In the final part of the article, practical recommendations have been developed based on the results of the study.
Tax system, taxes, indirect taxes, excise tax, excisable goods, excisable services, excise stamp, ad valorem rates, fixed rates, combined rates
Короткий адрес: https://sciup.org/170192345
IDR: 170192345
