On the issues of creating an effective mechanism for taxing value added

Yuldashev , Shohruh, Йулдашев, Шоҳруx, Йўлдошев , Шоҳруҳ

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

The article examines the need to create an effective mechanism for value-added taxation in the tax practice of New Uzbekistan, tasks, systemic problems and issues of their solution. The author’s approach to substantiating the theoretical and methodological content of the tax mechanism in the prospects of socio-economic development of the country is proposed, which made it possible to identify the essential features of taxation, its significance and factorial nature, and the multilevel structure of the state tax mechanism. The possibilities of creating an effective mechanism for value-added taxation in the tax system of the Republic of Uzbekistan have been studied, and recommendations have been developed.

Maqola ma’lumotlari
MualliflarYuldashev , Shohruh, Йулдашев, Шоҳруx, Йўлдошев , Шоҳруҳ
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-02-27
Jild3
Son2
Betlar301-308
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss2-pp301-308
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss2-pp301-308 · Maqolaning asl sahifasi

Kalit so‘zlar

стоимость, добавленная стоимость, дополнительная стоимость, теории стоимости, международные стандарты финансовой отчетности (МСФО), система национальных счетов (СНС), налогообложение добавленной стоимости, value, additional value, value added, value theories, International Financial Reporting Standards (IFRS), national accounting system (NAS), value added taxation, қиймат, қўшилган қиймат, қўшимча қиймат, қиймат назариялари, молиявий ҳисоботнинг халқаро стандартлари (МҲХС), миллий ҳисоблар тизими (МҲТ), қўшилган қийматни солиққа тортиш

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYuldashev , Shohruh, Йулдашев, Шоҳруx, & Йўлдошев , Шоҳруҳ (2025). ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED. Иқтисодий тараққиёт ва таҳлил, 3(2), 301-308. https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp301-308
GOST (OAK)Yuldashev , Shohruh, Йулдашев, Шоҳруx, Йўлдошев , Шоҳруҳ ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 2. – P. 301-308. – DOI: 10.60078/2992-877x-2025-vol3-iss2-pp301-308.
MLAYuldashev , Shohruh, Йулдашев, Шоҳруx, and Йўлдошев , Шоҳруҳ. “ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED.” Иқтисодий тараққиёт ва таҳлил, 3(2), 301-308, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp301-308
ChicagoYuldashev , Shohruh, Йулдашев, Шоҳруx, and Йўлдошев , Шоҳруҳ. “ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED.” Иқтисодий тараққиёт ва таҳлил, 3(2), 301-308 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp301-308
HarvardYuldashev , Shohruh, Йулдашев, Шоҳруx, and Йўлдошев , Шоҳруҳ (2025) ‘ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED’, Иқтисодий тараққиёт ва таҳлил, 3(2), 301-308. https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp301-308
BibTeX
@article{yuldashevshohruh2025,
  title = {ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED},
  author = {Yuldashev , Shohruh and Йулдашев, Шоҳруx and Йўлдошев , Шоҳруҳ},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {2},
  pages = {301-308},
  doi = {10.60078/2992-877x-2025-vol3-iss2-pp301-308},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp301-308}
}

Boshqa maqola uchun iqtibos tayyorlash

Иқтисодий тараққиёт ва таҳлил jurnalidan boshqa maqolalar

Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari