International Finance and Accounting


This article considers economic essence and role of value added tax in the system of indirect taxes of the Republic of Uzbekistan as well as a mechanism for improving the administration of this tax.


1. Nalogovыy Kodeks Respubliki Uzebkistan – Tashkent, «Adolat» - 2016. 2. Ukaz Prezidenta Respubliki Uzbekistan «O strategii deystviy po dalneyshemu razvitiyu Respubliki Uzbekistan» ot 7 fevralya 2017 goda za nomerom 4947. 3. E. F. Gadoyev, I. X. Golыsheva, Sh. U. Xaydarov, D. Sh. Sultanov, L. P. Yugay, A. A. Vanyushina, O. R. Raxmatullina «Kosvennыe nalogi» - Tashkent, «Norma» - 2011. str. 111. 4. I. A. Mayburov, A. M. Sokolovskaya «Teoriya nalogooblojeniya» - Moskva, «YuNITI» – 2011. str. 476. 5. www.soliq.uz 6. www.mf.uz



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