Excise tax: features of application in Uzbekistan

The problems of improving indirect taxation, including excise tax, are now extremely relevant. Since 1992, when the excise tax was first introduced in the country, there have been ongoing disputes about the expediency of its collection, the criteria for determining excisable goods, the size of rates, the procedure for calculating and paying tax. In this regard, the study of the main directions of improvement of excise tax in Uzbekistan and the development of solutions on controversial issues is highly appropriate.