The article analyzes the specific features of calculating the value added tax base, some complexities and problems in its determination, and focuses on the issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions made to the determination and calculation of the value added tax base, relevant conclusions are drawn and recommendations are developed.
| Mualliflar | Erkayev , Nodir, Эркаев , Нодир, Erkayev , Nodir |
|---|---|
| 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 | 2025-03-13 |
| Jild | 2 |
| Son | 2 |
| Betlar | 16-23 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss2-pp16-23 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss2-pp16-23 · Maqolaning asl sahifasi
value added tax base, tax, budget policy, budget, tax administration, tax capacity, regulatory analysis, tax burden, tax reporting, tax revenues, tax incentives, добавленная стоимость, налоговая база по налогу на добавленную стоимость, налог, бюджетная политика, бюджет, налоговое администрирование, налоговый потенциал, анализ регулирования, налоговая нагрузка, налоговая отчетность, налоговые поступления, налоговые льготы, qoʻshilgan qiymat, qoʻshilgan qiymat soligʻi bazasi, soliq, byudjet siyosati, byudjet, soliq maʼmurchiligi, soliq salohiyati, normativ tahlil, soliq yuki, soliq hisoboti, soliq tushumlari, soliq imtiyozlari
| APA | Erkayev , Nodir, Эркаев , Нодир, & Erkayev , Nodir (2025). THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 16-23. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp16-23 |
|---|---|
| GOST (OAK) | Erkayev , Nodir, Эркаев , Нодир, Erkayev , Nodir THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 2. – P. 16-23. – DOI: 10.60078/3060-4842-2025-vol2-iss2-pp16-23. |
| MLA | Erkayev , Nodir, Эркаев , Нодир, and Erkayev , Nodir. “THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 16-23, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp16-23 |
| Chicago | Erkayev , Nodir, Эркаев , Нодир, and Erkayev , Nodir. “THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 16-23 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp16-23 |
| Harvard | Erkayev , Nodir, Эркаев , Нодир, and Erkayev , Nodir (2025) ‘THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 16-23. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp16-23 |
| BibTeX | @article{erkayevnodir2025,
title = {THE IMPACT OF VALUE ADDED TAX ON THE COMPETITIVENESS OF THE ECONOMY IN UZBEKISTAN},
author = {Erkayev , Nodir and Эркаев , Нодир and Erkayev , Nodir},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {2},
pages = {16-23},
doi = {10.60078/3060-4842-2025-vol2-iss2-pp16-23},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp16-23}
} |
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