This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.
| Mualliflar | Dolabov , Zafar, Дулебов , Зафар, Дўлабов , Зафар |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-01-31 |
| Jild | 3 |
| Son | 1 |
| Betlar | 309-214 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss1-pp309-214 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss1-pp309-214 · Maqolaning asl sahifasi
бухгалтерский учет, налог, налог на прибыль, налоговое обязательство, налоговый расход, МСФО, accounting, tax, income tax, tax liability, tax expense, IFRS, бухгалтерия ҳисоби, солиқ, фойда солиғи, солиқ мажбурияти, солиқсолиқ харажати, МҲХС
| APA | Dolabov , Zafar, Дулебов , Зафар, & Дўлабов , Зафар (2025). IMPROVING ACCOUNTING FOR INCOME TAX LIABILITIES. Иқтисодий тараққиёт ва таҳлил, 3(1), 309-214. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp309-214 |
|---|---|
| GOST (OAK) | Dolabov , Zafar, Дулебов , Зафар, Дўлабов , Зафар IMPROVING ACCOUNTING FOR INCOME TAX LIABILITIES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 1. – P. 309-214. – DOI: 10.60078/2992-877x-2025-vol3-iss1-pp309-214. |
| MLA | Dolabov , Zafar, Дулебов , Зафар, and Дўлабов , Зафар. “IMPROVING ACCOUNTING FOR INCOME TAX LIABILITIES.” Иқтисодий тараққиёт ва таҳлил, 3(1), 309-214, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp309-214 |
| Chicago | Dolabov , Zafar, Дулебов , Зафар, and Дўлабов , Зафар. “IMPROVING ACCOUNTING FOR INCOME TAX LIABILITIES.” Иқтисодий тараққиёт ва таҳлил, 3(1), 309-214 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp309-214 |
| Harvard | Dolabov , Zafar, Дулебов , Зафар, and Дўлабов , Зафар (2025) ‘IMPROVING ACCOUNTING FOR INCOME TAX LIABILITIES’, Иқтисодий тараққиёт ва таҳлил, 3(1), 309-214. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp309-214 |
| BibTeX | @article{dolabovzafar2025,
title = {IMPROVING ACCOUNTING FOR INCOME TAX LIABILITIES},
author = {Dolabov , Zafar and Дулебов , Зафар and Дўлабов , Зафар},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {1},
pages = {309-214},
doi = {10.60078/2992-877x-2025-vol3-iss1-pp309-214},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp309-214}
} |
Boshqa maqola uchun iqtibos tayyorlash
The article examines the transformation and development of the banking sector in Uzbekistan at the present stage, its specific legal aspects and features, as well as the existing problems based on practical data. Based…
This article analyzes the regulatory legal framework related to the National Sustainable Development Goals (NSDG) and evaluates the current state of budget expenditure tagging aligned with these goals. It highlights…
The article examines the issues of modeling the impact of property taxation on macroeconomic indicators. The characteristics of property tax modeling, methods for assessing tax potential, and their advantages and…
This article discusses the concept of AI, its applications, advantages and disadvantages of introducing AI into the economy. The research of international organizations on the impact of AI on workplaces is reviewed…
This article discusses one of the methods of Islamic financing – istisna, which is one of the methods of financing financial institutions, and also reveals its essence. The features and specificity of istisna, as a…
This article evaluates the role of private property in the development of the national economy of Uzbekistan, examines the status of private sector entities, development trends, and conducts a comparative analysis of…
This article examines the innovative potential of the regions of the Republic of Uzbekistan, including methods for its assessment, analysis of results, and discussion of its significance for regional development. An…
In this article, it was analyzed ways to improve the quality and efficiency of investment activities of insurance organizations. At the same time, suggestions and recommendations were made regarding further increasing…
The article presents scientific proposals and practical recommendations for the formation of accounting policy in the Republic on the basis of the requirements of international standards of financial reporting…
There is a need to implement targeted and long-term work to reduce the unemployment rate, ensure effective employment, improve the living standards of the population, organize a labor market that is adaptable to today's…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi
This article describes the theoretical basis of the audit of tax obligations. Also, the analysis of the results of the tax audit on tax obligations is given, and conclusions are drawn at the end of the article.
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…