The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy

Jalilov, Rakhmonkul Khamidovich

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

The article examines the theoretical and legal foundations of tax policy in the field of taxation in the context of the transition to a digital economy, including in terms of calculating indirect taxes.

Maqola ma’lumotlari
MualliflarJalilov, Rakhmonkul Khamidovich
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-04-18
Jild50
Son01
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Kalit so‘zlar

Digital economy, accounting system, tax accounting, financial accounting system, tax administration, indirect taxes, taxation, Цифровая экономика, система бухгалтерского учета, налоговый уче, система финансового учета, налоговое администрирование, косвенные налоги, налогообложение, Рақамли иқтисoдиёт, бухгалтерия ҳисоби тизими, солиқ ҳисоби, молиявий ҳисоб тизими, сoлиқ маъмуриятчилиги, билвосита солиқлар, сoлиққа тoртиш

Ilmiy soha

Iqtibos keltirish

APAJalilov, Rakhmonkul Khamidovich (2026). The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy. «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1098
GOST (OAK)Jalilov, Rakhmonkul Khamidovich The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 01.
MLAJalilov, Rakhmonkul Khamidovich. “The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy.” «Инновацион иқтисодиёт» журнали, 50(01), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1098
ChicagoJalilov, Rakhmonkul Khamidovich. “The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy.” «Инновацион иқтисодиёт» журнали, 50(01) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1098
HarvardJalilov, Rakhmonkul Khamidovich (2026) ‘The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy’, «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1098
BibTeX
@article{jalilovrakhmonkulkhamidovich2026,
  title = {The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy},
  author = {Jalilov, Rakhmonkul Khamidovich},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {01},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1098}
}

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