Excise tax is a critical component of government revenue and makes a significant contribution to government revenues around the world. This tax is imposed on specific goods, such as alcohol, tobacco and fuel, in order to generate revenue and regulate consumption. This article provides the composition of excise tax payers, the role of excise taxes in generating state budget revenues of the Republic of Uzbekistan, as well as recommendations for improving the efficiency of administration of this tax.
| Mualliflar | Djumaev, Sherali, Жумаев, Шерали, Jumayev, Sherali |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2024-07-31 |
| Jild | 2 |
| Son | 7 |
| Betlar | 81-88 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2024-vol2-iss7-pp81-88 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss7-pp81-88 · Maqolaning asl sahifasi
аксизный налог, бюджет, косвенные налоги, доходы бюджета, под аксизные товар, налоговый механизм, налоговое администрирование, excise tax, budget, indirect taxes, budget revenues, excisable goods, tax mechanism, tax administration, aksiz soligʻi, byudjet, bilvosita soliqlar, byudjet tushumi, aksiz osti tovarlar, soliq mexanizmi, soliq maʼmuriyatchiligi
| APA | Djumaev, Sherali, Жумаев, Шерали, & Jumayev, Sherali (2024). THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE. Иқтисодий тараққиёт ва таҳлил, 2(7), 81-88. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp81-88 |
|---|---|
| GOST (OAK) | Djumaev, Sherali, Жумаев, Шерали, Jumayev, Sherali THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 7. – P. 81-88. – DOI: 10.60078/2992-877x-2024-vol2-iss7-pp81-88. |
| MLA | Djumaev, Sherali, Жумаев, Шерали, and Jumayev, Sherali. “THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE.” Иқтисодий тараққиёт ва таҳлил, 2(7), 81-88, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp81-88 |
| Chicago | Djumaev, Sherali, Жумаев, Шерали, and Jumayev, Sherali. “THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE.” Иқтисодий тараққиёт ва таҳлил, 2(7), 81-88 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp81-88 |
| Harvard | Djumaev, Sherali, Жумаев, Шерали, and Jumayev, Sherali (2024) ‘THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE’, Иқтисодий тараққиёт ва таҳлил, 2(7), 81-88. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp81-88 |
| BibTeX | @article{djumaevsherali2024,
title = {THE ROLE OF EXCISE TAX IN THE FORMATION OF THE REPUBLICAN BUDGET AND DIRECTIONS FOR INCREASING ITS FISCAL SIGNIFICANCE},
author = {Djumaev, Sherali and Жумаев, Шерали and Jumayev, Sherali},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2024},
volume = {2},
number = {7},
pages = {81-88},
doi = {10.60078/2992-877x-2024-vol2-iss7-pp81-88},
url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp81-88}
} |
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