This article examines the scientific foundations of the methodology for determining the value added tax base on a margin basis. It analyses the substance of the margin approach introduced in Uzbekistan from 2026, its legal and methodological foundations, as well as the main practical problems and ways to address them. The study proposes the necessary conditions for the effective application of the margin-based tax base, an algorithm for VAT calculation, and a five-criteria filter for extending this approach to other segments. It also discusses the experience of the European Union and the United Kingdom, focusing on fiscal neutrality, documentation discipline, and control indicators in the application of the margin scheme. The article develops conclusions and proposals aimed at the scientifically grounded improvement of the margin-based VAT base methodology in Uzbekistan
| Mualliflar | Khalikchaeva , Sadokat, Халикчаева , Садокат, Xalikchayeva , Sadokat |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-04-20 |
| Jild | 3 |
| Son | 2 |
| Betlar | 317-325 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss2-pp317-325 |
DOI: 10.60078/3060-4842-2026-vol3-iss2-pp317-325 · Maqolaning asl sahifasi
value added tax, VAT base, margin-based tax base, positive difference, tax base determination methodology, selling price, purchase price, fiscal neutrality, control indicators, verification, налог на добавленную стоимость, база НДС, маржинальная база, положительная разница, методология определения налоговой базы, цена реализации, цена приобретения, фискальная нейтральность, контрольные индикаторы, верификация, qo‘shilgan qiymat solig‘i, QQS bazasi, marja bazasi, ijobiy farq, soliq bazasini aniqlash metodologiyasi, realizatsiya narxi, sotib olish narxi, fiskal neytrallik, nazorat indikatorlari, verifikatsiya
This article analyzes the main features of the social insurance system in the countries of the European Union, its structure, financing mechanisms, and coordination rules at the European level. Although each member…
This article examines the integrated package mechanisms of the circular economy from both theoretical and practical perspectives. It focuses on the coordination of economic, environmental, and institutional instruments…
This article analyzes the issues of improving innovative models for the development of the vocational education services market and their methodological foundations. The relevance of the study stems from the need to…
This article analyzes the relationship between the retirement age and demographic and macroeconomic factors within the pension system of Uzbekistan. The purpose of the study is to justify the need for reforming the…
The paper provides an in-depth examination of key issues such as methodologies for assessing tax system efficiency, the impact of tax burden on economic growth, and the fiscal effectiveness of tax incentives. Special…
This scientific article comprehensively analyzes the main factors affecting the employment of competent specialists in the labor market. The study examines the relationship between the requirements of the labor market…
This article examines the economic nature of informal employment and the key factors influencing its formation. The study highlights the role of informal employment in maintaining labor market equme generation, and its…
This article examines the economic essence of digital governance in joint-stock companies, with a particular focus on banks operating under conditions of institutional and technological transformation. The study argues…
The article examines the transformation of corporate governance of state-owned companies in a transition economy, using the example of the mining sector of Uzbekistan. The study is based on a comparative analysis of two…
This study presents an in-depth analysis of the current state of the Uzbek pension system and the impact of demographic changes and life expectancy on pension liabilities. The size of pension reserves, the present value…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar