The article states that excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods, and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article reviews the existing literature on excise tax administration, draws conclusions from international best practices. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.
| Mualliflar | Eshmatov, Srojiddin, Эшматов, Срожиддин, Эшматов, Срожиддин |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2024-08-29 |
| Jild | 1 |
| Son | 1 |
| Betlar | 351-362 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2024-vol1-iss1-pp351-362 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2024-vol1-iss1-pp351-362 · Maqolaning asl sahifasi
администрирование, трудности, неэффективность, соблюдение требований, оптимизация доходов, результаты регулирорования, налоги и налогообложение, косвенные на, administration, difficulties, inefficiency, compliance, revenue optimization, regulatory results, taxes and taxation, indirect taxes, маъмурият, қийинчиликлар, самарасизлик, мувофиқлик, даромадларни оптималлаштириш, тартибга солиш натижалари, солиқлар ва солиққа тортиш, эгри солиқлар
| APA | Eshmatov, Srojiddin, Эшматов, Срожиддин, & Эшматов, Срожиддин (2024). EXCISE TAX ADMINISTRATION AND ITS ECONOMIC GROWTH IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 351-362. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp351-362 |
|---|---|
| GOST (OAK) | Eshmatov, Srojiddin, Эшматов, Срожиддин, Эшматов, Срожиддин EXCISE TAX ADMINISTRATION AND ITS ECONOMIC GROWTH IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2024. – T. 1, № 1. – P. 351-362. – DOI: 10.60078/3060-4842-2024-vol1-iss1-pp351-362. |
| MLA | Eshmatov, Srojiddin, Эшматов, Срожиддин, and Эшматов, Срожиддин. “EXCISE TAX ADMINISTRATION AND ITS ECONOMIC GROWTH IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 351-362, 2024. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp351-362 |
| Chicago | Eshmatov, Srojiddin, Эшматов, Срожиддин, and Эшматов, Срожиддин. “EXCISE TAX ADMINISTRATION AND ITS ECONOMIC GROWTH IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 351-362 (2024). https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp351-362 |
| Harvard | Eshmatov, Srojiddin, Эшматов, Срожиддин, and Эшматов, Срожиддин (2024) ‘EXCISE TAX ADMINISTRATION AND ITS ECONOMIC GROWTH IN UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 351-362. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp351-362 |
| BibTeX | @article{eshmatovsrojiddin2024,
title = {EXCISE TAX ADMINISTRATION AND ITS ECONOMIC GROWTH IN UZBEKISTAN},
author = {Eshmatov, Srojiddin and Эшматов, Срожиддин and Эшматов, Срожиддин},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2024},
volume = {1},
number = {1},
pages = {351-362},
doi = {10.60078/3060-4842-2024-vol1-iss1-pp351-362},
url = {https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp351-362}
} |
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