This article examines the theoretical and methodological foundations for improving the taxation practice of oiland gas enterprises. The study scientifically analyzes the economic and fiscal characteristics of the oil and gas sector,including the interrelationship among resource rent, investment risk, tax burden, and state interests. In addition, basedon the practice of Uzbekistan and international experience, the paper highlights key directions for improving taxationmechanisms for enterprises in the sector. The findings of the study are aimed at ensuring fiscal sustainability in the oil andgas industry, increasing investment attractiveness, and strengthening the efficiency of tax administration.
| Mualliflar | Jabborov , Mashrab |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2025-10-01 |
| Jild | 1 |
| Son | 10 |
| Betlar | 319-322 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.22495278 |
| Indeksga qo‘shilgan | 2026-09-06 |
DOI: 10.5281/zenodo.22495278 · Maqolaning asl sahifasi
oil and gas industry, taxation, tax policy, resource rent, excess profit tax, subsoil use, fiscal mechanism, investment attractiveness, tax burden, tax administration.
| APA | Jabborov , Mashrab (2025). THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES. Innovation science and technologiy, 1(10), 319-322. https://doi.org/10.5281/zenodo.22495278 |
|---|---|
| GOST (OAK) | Jabborov , Mashrab THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES // Innovation science and technologiy. – 2025. – T. 1, № 10. – P. 319-322. – DOI: 10.5281/zenodo.22495278. |
| MLA | Jabborov , Mashrab. “THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES.” Innovation science and technologiy, 1(10), 319-322, 2025. https://doi.org/10.5281/zenodo.22495278 |
| Chicago | Jabborov , Mashrab. “THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES.” Innovation science and technologiy, 1(10), 319-322 (2025). https://doi.org/10.5281/zenodo.22495278 |
| Harvard | Jabborov , Mashrab (2025) ‘THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES’, Innovation science and technologiy, 1(10), 319-322. https://doi.org/10.5281/zenodo.22495278 |
| BibTeX | @article{jabborovmashrab2025,
title = {THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES},
author = {Jabborov , Mashrab},
journal = {Innovation science and technologiy},
year = {2025},
volume = {1},
number = {10},
pages = {319-322},
doi = {10.5281/zenodo.22495278},
url = {https://doi.org/10.5281/zenodo.22495278}
} |
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