According to the article, excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviews the existing literature on excise tax administration, concludes advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.
| Mualliflar | Babajanov, Davronbek, Бабажанов, Давронбек, Babajanov, Davronbek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-09-30 |
| Jild | 2 |
| Son | 9 |
| Betlar | 41-50 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss9-pp41-50 |
DOI: 10.60078/2992-877x-2024-vol2-iss9-pp41-50 · Maqolaning asl sahifasi
администрирование, трудности, неэффективность, соблюдение требований, оптимизация доходов, результаты регулирования, налоги и налогообложение, косвенные налоги, акциз, подакцизные товары, практика налогообложения подакцизных товаров, administration, difficulties, inefficiency, compliance, revenue optimization, regulatory results, taxes and taxation, indirect taxes, excise tax, excise goods, the practice of taxation of excise goods, maʼmuriyat, qiyinchiliklar, samarasizlik, muvofiqlik, daromadlarni optimallashtirish, tartibga solish natijalari, soliqlar va soliqqa tortish, egri soliqlar, aksiz soligʻi, aksizosti mahsulotlar, aksizosti tovarlarni soliqqa tortish amaliyoti
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