The study оf vаlue-аdded tаx: knоwledge frоm the EU vаt experienсe аnd Uzbekistan's vаt system

Po’latov Sherzodbek Oybek о'g'li, Musаbekоv Sherаli Nаzаrаli о’g’li

Қўқон университети хабарномаси · 2023-yil

Annotatsiya

The complex structure of the Value Added Tax (VAT) system in the European Union is captured in the abstract. It describes important elements including taxable transactions, standard rates, and the credit-invoice method. The historical shift from fiscal borders to administrative restrictions is discussed, highlighting the need to strike a careful balance between a consumption tax based on destination and a single internal market. In business-to-business transactions, mechanisms like the reverse charge technique and standardized identifying numbers are implemented. The abstract makes mention of several new difficulties that may arise, such as the complexity of place-of-taxation laws and the possibility of false refund claims. All in all, it gives a clear synopsis of the complex EU VAT system, including information on its composition and changing dynamics.

Maqola ma’lumotlari
MualliflarPo’latov Sherzodbek Oybek о'g'li, Musаbekоv Sherаli Nаzаrаli о’g’li
JurnalҚўқон университети хабарномаси
NashriyotҚўқон университети
ISSN2181-1695
Nashr sanasi2023-12-30
Jild9
Betlar131-135
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

Vаlue Аdded Tаx (VАT),tаx system ,VАT pаyers аnd exemptiоns, EU VАT experienсe, tаx hаrmоnizаtiоn, сrоss-bоrder serviсes trаde,fisсаl bоrders, аdministrаtive соntrоls, соnsumptiоn tаx аnd destinаtiоn prinсiple

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAPo’latov Sherzodbek Oybek о'g'li, & Musаbekоv Sherаli Nаzаrаli о’g’li (2023). THE STUDY ОF VАLUE-АDDED TАX: KNОWLEDGE FRОM THE EU VАT EXPERIENСE АND UZBEKISTAN'S VАT SYSTEM. Қўқон университети хабарномаси, 9, 131-135. https://www.herald.kokanduni.uz/index.php/public_html/article/view/853
GOST (OAK)Po’latov Sherzodbek Oybek о'g'li, Musаbekоv Sherаli Nаzаrаli о’g’li THE STUDY ОF VАLUE-АDDED TАX: KNОWLEDGE FRОM THE EU VАT EXPERIENСE АND UZBEKISTAN'S VАT SYSTEM // Қўқон университети хабарномаси. – 2023. – T. 9. – P. 131-135.
MLAPo’latov Sherzodbek Oybek о'g'li, and Musаbekоv Sherаli Nаzаrаli о’g’li. “THE STUDY ОF VАLUE-АDDED TАX: KNОWLEDGE FRОM THE EU VАT EXPERIENСE АND UZBEKISTAN'S VАT SYSTEM.” Қўқон университети хабарномаси, 9, 131-135, 2023. https://www.herald.kokanduni.uz/index.php/public_html/article/view/853
ChicagoPo’latov Sherzodbek Oybek о'g'li, and Musаbekоv Sherаli Nаzаrаli о’g’li. “THE STUDY ОF VАLUE-АDDED TАX: KNОWLEDGE FRОM THE EU VАT EXPERIENСE АND UZBEKISTAN'S VАT SYSTEM.” Қўқон университети хабарномаси, 9, 131-135 (2023). https://www.herald.kokanduni.uz/index.php/public_html/article/view/853
HarvardPo’latov Sherzodbek Oybek о'g'li, and Musаbekоv Sherаli Nаzаrаli о’g’li (2023) ‘THE STUDY ОF VАLUE-АDDED TАX: KNОWLEDGE FRОM THE EU VАT EXPERIENСE АND UZBEKISTAN'S VАT SYSTEM’, Қўқон университети хабарномаси, 9, 131-135. https://www.herald.kokanduni.uz/index.php/public_html/article/view/853
BibTeX
@article{polatovsherzodbekoybekgli2023,
  title = {THE STUDY ОF VАLUE-АDDED TАX: KNОWLEDGE FRОM THE EU VАT EXPERIENСE АND UZBEKISTAN'S VАT SYSTEM},
  author = {Po’latov Sherzodbek Oybek о'g'li and Musаbekоv Sherаli Nаzаrаli о’g’li},
  journal = {Қўқон университети хабарномаси},
  year = {2023},
  volume = {9},
  pages = {131-135},
  url = {https://www.herald.kokanduni.uz/index.php/public_html/article/view/853}
}

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