This article provides a comprehensive analysis of existing approaches to forecasting revenues from ValueAdded Tax (VAT) and excise taxes. Based on official statistical data covering the period 2020–2026, the study examinesthe dynamics of tax revenues and identifies the key factors influencing their formation. In addition to macroeconomicindicators such as economic growth, particular emphasis is placed on institutional and administrative determinants,including the effectiveness of tax administration, changes in tax policy, VAT refund mechanisms, and the impact of theshadow economy.The findings indicate that conventional forecasting approaches do not fully capture the underlying mechanisms oftax revenue formation. In response, the study proposes a simplified integrated model that combines both economic andinstitutional factors. This approach enhances the accuracy of tax revenue forecasting, improves the effectiveness of budgetplanning, and contributes to strengthening fiscal sustainability
| Mualliflar | Dusiyarov, Sherzod Kh. |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-04-01 |
| Jild | 2 |
| Son | 4 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.20048375 |
DOI: 10.5281/zenodo.20048375 · Maqolaning asl sahifasi
Value Added Tax (VAT), excise tax, tax revenues, forecasting, tax administration, digital economy, fiscal policy, budget revenues
Recently, various advanced technologies have been employed to build smart cities. Smart citiesaim to improve the quality of life by delivering better services. One of the essential services for any smart cityis the…
This article comprehensively examines the strategic directions for improving the mechanism ofensuring economic sustainability in the telecommunications sector of Uzbekistan. The study considers high capitalintensity…
Urban streets serve as the primary arteries for public transport systems, yet inefficient route planningoften leads to congestion, delays, high operational costs, and low ridership. This paper explores strategies…
This article examines issues related to improving state financial support mechanisms for theimplementation of water-saving technologies in the Republic of Karakalpakstan under conditions of efficientwater resource use…
This article analyzes the issues of improving the mechanisms for managing the diversification of tourismtypes through the means of Modern Management Information Systems. The study is based on global trends in…
Magnetron sputtering vacuum deposition (MSVD) has undergone significant development since itsinception. This review examines the evolution of MSVD, its fundamental principles, various techniques (including…
This article provides a scientific and practical analysis of the mechanisms for the formationand implementation of investment policy of commercial banks. In particular, the role of banks’ investmentactivities in the…
This paper examines how the ongoing digitalization of payment systems reshapes bothconsumption patterns and saving behavior at the household level. Particular attention is given to shifts in financialdecision-making…
This article analyzes the importance of the strategic management system in ensuring thesustainable development of enterprises in a modern competitive environment and the role of budgeting init. In particular, on the…
The article systematised the contemporary trends in improving the corporate governance systemof industrial enterprises from both theoretical and practical perspectives. Drawing on international regulatorydocuments and…