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.
| Mualliflar | Yuldashev , Shohruh, Йулдашев, Шоҳруx, Йўлдошев , Шоҳруҳ |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-02-27 |
| Jild | 3 |
| Son | 2 |
| Betlar | 301-308 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss2-pp301-308 |
DOI: 10.60078/2992-877x-2025-vol3-iss2-pp301-308 · Maqolaning asl sahifasi
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
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