The article summarizes the results of research on the historical formation processes of direct and indirect taxation, direct and indirect taxation reforms and effective results implemented during the past period of independence to optimize the tax system. The study highlights the processes of direct and indirect taxation, the composition of taxpayers, the object of taxation, the tax base, the tax rate, and the optimization of tax calculation and payment mechanisms to the budget.
| Mualliflar | Qodirov , Bahodir, Кадыров , Баходир, Qodirov , Bahodir |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 192-197 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp192-197 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp192-197 · Maqolaning asl sahifasi
the system of direct and indirect taxation, direct and indirect taxpayer, object of taxation, tax base, система прямого и косвенного налогообложения, плательщики прямых и косвенных налогов, объект налогообложения, bevosita va bilvosita soliqqa tortish tizimi, bevosita va bilvosita soliq toʻlovchilar, soliq solish obʻekti
| APA | Qodirov , Bahodir, Кадыров , Баходир, & Qodirov , Bahodir (2026). PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION. Иқтисодий тараққиёт ва таҳлил, 4(4), 192-197. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp192-197 |
|---|---|
| GOST (OAK) | Qodirov , Bahodir, Кадыров , Баходир, Qodirov , Bahodir PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 192-197. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp192-197. |
| MLA | Qodirov , Bahodir, Кадыров , Баходир, and Qodirov , Bahodir. “PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION.” Иқтисодий тараққиёт ва таҳлил, 4(4), 192-197, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp192-197 |
| Chicago | Qodirov , Bahodir, Кадыров , Баходир, and Qodirov , Bahodir. “PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION.” Иқтисодий тараққиёт ва таҳлил, 4(4), 192-197 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp192-197 |
| Harvard | Qodirov , Bahodir, Кадыров , Баходир, and Qodirov , Bahodir (2026) ‘PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION’, Иқтисодий тараққиёт ва таҳлил, 4(4), 192-197. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp192-197 |
| BibTeX | @article{qodirovbahodir2026,
title = {PROCESSES OF OPTIMAL FORMATION OF DIRECT AND INDIRECT TAXATION},
author = {Qodirov , Bahodir and Кадыров , Баходир and Qodirov , Bahodir},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {4},
pages = {192-197},
doi = {10.60078/2992-877x-2026-vol4-iss4-pp192-197},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp192-197}
} |
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