The author analyzed in this article the history of the emergence of the value added tax, its features as a type of tax. This article also analyzes the legal nature of the value added tax, in particular, the concept of value added, subjects-taxpayers, as well as theoretical, scientific and legislative issues of the object of taxation. The content of the special laws of certain foreign countries on value-added tax is analyzed.
| Mualliflar | Normatov, Bekzod, Норматов, Бекзод, Норматов, Бекзод |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashriyot | In Science МЧЖ |
| ISSN | 2181-1415 |
| Nashr sanasi | 2021-04-15 |
| Jild | 2 |
| Son | 3/S |
| Betlar | 379-387 |
| Til | Ingliz |
| Ilmiy soha | Yuridik |
| DOI | 10.47689/2181-1415-vol2-iss3/s-pp379-387 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.47689/2181-1415-vol2-iss3/s-pp379-387 · Maqolaning asl sahifasi
добавленная стоимость, налог на добавленную стоимость, оборотный капитал, импорт, товары, работы, услуги, value added, value added tax, working capital, import, goods, works, services, қўшилган қиймат, қўшилган қиймат солиғи, айланма маблағ, импорт, товар, иш, хизмат
| APA | Normatov, Bekzod, Норматов, Бекзод, & Норматов, Бекзод (2021). The legal nature of value-added tax. Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 379-387. https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp379-387 |
|---|---|
| GOST (OAK) | Normatov, Bekzod, Норматов, Бекзод, Норматов, Бекзод The legal nature of value-added tax // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2021. – T. 2, № 3/S. – P. 379-387. – DOI: 10.47689/2181-1415-vol2-iss3/s-pp379-387. |
| MLA | Normatov, Bekzod, Норматов, Бекзод, and Норматов, Бекзод. “The legal nature of value-added tax.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 379-387, 2021. https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp379-387 |
| Chicago | Normatov, Bekzod, Норматов, Бекзод, and Норматов, Бекзод. “The legal nature of value-added tax.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 379-387 (2021). https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp379-387 |
| Harvard | Normatov, Bekzod, Норматов, Бекзод, and Норматов, Бекзод (2021) ‘The legal nature of value-added tax’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 379-387. https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp379-387 |
| BibTeX | @article{normatovbekzod2021,
title = {The legal nature of value-added tax},
author = {Normatov, Bekzod and Норматов, Бекзод and Норматов, Бекзод},
journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
year = {2021},
volume = {2},
number = {3/S},
pages = {379-387},
doi = {10.47689/2181-1415-vol2-iss3/s-pp379-387},
url = {https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp379-387}
} |
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