International Finance and Accounting
Article Title
KEY INNOVATIONS IN THE MECHANISM OF VALUE ADDED TAX, FEATURES OF APPLICATION AND SOME PROBLEMS
Abstract
The article presents the author’s opinion on the main innovations in the tax code in the new edition of the value added tax, which makes up a significant part of the state budget. The positive aspects of these innovations, as well as some problems in this, are analyzed, attention is drawn to the further development of this tax.
References
1. O‘zbekiston Respublikasi Soliq kodeksi (yangi tahriri). 2020 yil 2. 2020 yil uchun O‘zbekiston Respublikasining davlat byudjeti to‘g‘risidagi qonuni. Qonunchilik palatasi tomonidan 2019 yil 21 noyabrda qabul qilingan Senat tomonidan 2019 yil 30 noyabrda ma’qullangan. 3. O‘zbekiston Respublikasi Prezidentining 2018 yil 31 maydagi “Imtiyozlar va preferensiyalar berish tartibini tubdan takomillashtirish chora tadbirlari to‘g‘risida”gi PQ-3756-son qarori 4. O‘zbekiston Respublikasi Prezidentining 2019 yil 10 iyuldagi “Soliq ma’muriyatchiligini takomillashtirish bo‘yicha qo‘shimcha chora tadbirlar to‘g‘risida”gi PQ-4389- son qarori 5. Jingxian Zou, Guangjun Shen, Yaxian Gong. The effect of value-added tax on leverage: Evidence from China’s value-added tax reform. // China Economic Review. Volume 54, April 2019. – Pages 135-146 6. Mohammad Alizadeh, Masoume Motallabi. Studying the Effect of Value Added Tax on the Size of Current Government and Construction Government. // Procedia Economics and Finance. Volume 36, 2016. Pages 336-344. 7. Gataulin Sh.K. va boshqalar Soliqlar va soliqqa tortish. Darslik. T.: «Iqtisodiyot va huquq dunyosi», 1996. – 304 b. 8. Gadoyev E.F. i dr. Kosvennыe nalogi. Uchebno-prakticheskoye posobiye. – T. “Norma”, 2011. – 220 s. 9. ZavalishinaI. Soliqlar: nazariya va amaliyot. T: 2005, “Iqtisodiyot va huquq dunyosi”, 2005. – 539 b. 10. Toshmatov Sh., Komilov M. Qo‘shilgan qiymat solig‘i. -T.: “Iqtisodiyot va huquq dunyosi”. 2004. – 160 b. 11. Yahyoyev Q. Soliqqa tortish nazariyasi va amaliyoti. – T.: 2003. – 247 b.
Recommended Citation
Tashmuradova, B. Prof.
(2020)
"KEY INNOVATIONS IN THE MECHANISM OF VALUE ADDED TAX, FEATURES OF APPLICATION AND SOME PROBLEMS,"
International Finance and Accounting: Vol. 2020
:
Iss.
3
, Article 14.
Available at:
https://uzjournals.edu.uz/interfinance/vol2020/iss3/14