Excise tax in Uzbekistan: features and problems of modern development
Автор: Shodiev O.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-3 (75), 2021 года.
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The article examines the theoretical and practical aspects of the mechanism of action of the excise tax, the role and significance of the excise tax in the formation of state budget revenues in the Republic of Uzbekistan, and also considers the elements of the procedure for calculating, submitting tax reports and paying the excise tax.
Taxes, taxation, excise tax, excisable goods, excise stamp, tax base, ad valorem rate, flat rate, combined rate
Короткий адрес: https://sciup.org/170183545
IDR: 170183545 | DOI: 10.24412/2411-0450-2021-5-3-190-193
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