This article analyzes the mechanisms for reforming the current administration of value-added tax (VAT) in Uzbekistan. The study examines the legislative framework of VAT, existing administrative processes, and their impact on the business environment and investment activity. Additionally, the research identifies bureaucratic obstacles faced by VAT payers, the complexities of the tax refund system, and issues related to tax reporting, while scientifically substantiating ways to address these challenges. The article also presents proposals for improving and enhancing the effectiveness of VAT administration in Uzbekistan in accordance with modern international practices.
| Mualliflar | Butaev, Utkir, Бутаев, Уткир, Бўтаев, Ўткир |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2026-01-25 |
| Jild | 7 |
| Son | 1/S |
| Betlar | 97-107 |
| Til | O‘zbek |
| DOI | 10.47689/2181-1415-vol7-iss1/s-pp97-107 |
DOI: 10.47689/2181-1415-vol7-iss1/s-pp97-107 · Maqolaning asl sahifasi
қўшилган қиймат солиғи, солиқ маъмурчилиги, солиқ ислоҳоти, Ўзбекистон, солиқ сиёсати, такомиллаштириш, налог на добавленную стоимость, налоговое администрирование, налоговая реформа, Узбекистан, налоговая политика, совершенствование, value-added tax, tax administration, tax reform, Uzbekistan, tax policy, improvement
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Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar