The article states that excise taxes are included in the price of excise goods andthus passed on to final consumers. At the same time, general information about the analyzesconducted on the production and sale of alcohol and tobacco products in Uzbekistan is given. Thestudy includes a comprehensive examination of market dynamics, regulatory frameworks,industry players and socio-economic factors affecting these two sectors.Excise tax plays an important role in the formation of state revenues and regulation ofconsumption of certain goods and services. This article outlines the main directions for improvingthe control mechanisms of the excise tax administration, focusing on policy reforms integrationand capacity building in tax authorities.
| Mualliflar | Radjabov, Khushvakt, Раджабов, Хушвакт, Раджабов, Хушвакт |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-02-29 |
| Jild | 2 |
| Son | 2 |
| Betlar | 538-546 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss2-pp538-546 |
DOI: 10.60078/2992-877x-2024-vol2-iss2-pp538-546 · Maqolaning asl sahifasi
косвенные налоги, акцизный налог, подакцизные товары, трудности, неэффективность, соблюдение требований, оптимизация доходов, результаты регулирования, налоги и налогообложение, практика налогообложения подакцизных товаров., indirect taxes, excise tax, excise goods, difficulties, inefficiency, compliance, revenue optimization, regulatory results, taxes and taxation, practice of taxation of excise goods, эгри солиқлар, акциз солиғи, акцизости маҳсулотлар, қийинчиликлар, самарасизлик, мувофиқлик, даромадларни оптималлаштириш, тартибга солиш натижалари, солиқлар ва солиққа тортиш, акцизости товарларни солиққа тортиш амалиёти
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