This article discusses the introduction of turnover tax, its economic essence, the place of revenue in the state budget by type of tax, the procedure for payment and its specific features in application, and conclusions and proposals are developed to improve the mechanism for calculating and collecting turnover tax
| Mualliflar | Yangiboyev, Husniddin, Янгибоев , Хусниддин, Yangiboyev, Husniddin |
|---|---|
| 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 | 2025-10-10 |
| Jild | 2 |
| Son | 5 |
| Betlar | 381-388 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss5-pp381-388 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss5-pp381-388 · Maqolaning asl sahifasi
taxpayers, turnover tax, tax type, fixed, state budget, tax period, taxable base, tax reporting, налогоплательщики, налог с оборота, вид налога, фиксированный, государственный бюджет, налоговый период, налогооблагаемая база, налоговая отчетность, soliq toʻlovchilar, aylanmadan olinadigan soliq, soliq turi, qatʼiy, davlat byudjeti, soliq davri, soliq solinadigan baza, soliq hisoboti
| APA | Yangiboyev, Husniddin, Янгибоев , Хусниддин, & Yangiboyev, Husniddin (2025). ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX. Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 381-388. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp381-388 |
|---|---|
| GOST (OAK) | Yangiboyev, Husniddin, Янгибоев , Хусниддин, Yangiboyev, Husniddin ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 5. – P. 381-388. – DOI: 10.60078/3060-4842-2025-vol2-iss5-pp381-388. |
| MLA | Yangiboyev, Husniddin, Янгибоев , Хусниддин, and Yangiboyev, Husniddin. “ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 381-388, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp381-388 |
| Chicago | Yangiboyev, Husniddin, Янгибоев , Хусниддин, and Yangiboyev, Husniddin. “ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 381-388 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp381-388 |
| Harvard | Yangiboyev, Husniddin, Янгибоев , Хусниддин, and Yangiboyev, Husniddin (2025) ‘ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX’, Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 381-388. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp381-388 |
| BibTeX | @article{yangiboyevhusniddin2025,
title = {ANALYSIS OF THE MECHANISM FOR CALCULATING AND COLLECTING TURNOVER TAX},
author = {Yangiboyev, Husniddin and Янгибоев , Хусниддин and Yangiboyev, Husniddin},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {5},
pages = {381-388},
doi = {10.60078/3060-4842-2025-vol2-iss5-pp381-388},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp381-388}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article analyzes the importance of integrating artificial intelligence (AI), data analysis (Data Science), and project management (Project Management) in developing the professional competencies of managers being…
The article addresses current issues of financial resource management and control at state-owned enterprises amid economic reforms in Uzbekistan. Based on an analysis of international best practices (Germany, Korea…
This article develops a multiple econometric model to assess the efficiency of managing state assets in the Republic of Uzbekistan. The dependent variable is the volume of valuation services performed (Y), while the…
This article analyzes the importance, scientific, theoretical, and legal foundations for attracting investment in innovation. Investment is viewed as a key factor in transforming scientific ideas into new products and…
The article studies the issues of increasing the economic efficiency of drip irrigation technology in onion cultivation in conditions of water scarcity in Central Asia, in particular in the Republic of Uzbekistan. The…
The study emphasizes the necessity of assessing the economic, social, and institutional returns of borrowed funds. In particular, investments directed to the transport-logistics and energy sectors created synergistic…
This article examines the scientific and theoretical foundations of the concept of the investment climate in Uzbekistan, the practice of its application, and its significance in the context of the current economic and…
This article conceptualizes art tourism as an emerging field at the intersection of culture, creative industries, and visitor experience. Based on content analysis of international/local scholarship (MacCannell…
This article analyzes the development rates of small industrial enterprises operating in the Kashkadarya region in recent years. In particular, efficiency factors are considered based on indicators such as territorial…
В данной статье акцентируется внимание на том, что в последние годы создание системы качественного и квалифицированного медицинского обслуживания для каждого гражданина нашей страны определено как приоритетная задача, и…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2025-yil arxivi
This article examines the views of local and foreign scholars on the use of econometric models in the analysis of direct taxes, its socio-economic significance, and theoretical and legal issues. Also, based on the…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…