PROCEDURE FOR RETURNING VALUE ADDED TAX FROM THE BUDGET
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Keywords

improvement of value added tax , influence on the price of goods (services), chain imbalance

Abstract

This article discusse s the effectiveness of reforms implemented in Uzbekistan to improve the value added tax in 2020 2023 , the influence of the automated system in the formation of the price of goods (services), the effect of the value added tax, the mutual disproportion of the value added tax chain and the improvement of the tax regime.

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References

Decree of the President of the Republic of Uzbekistan On the strategy of action for the further development of the Republic of Uzbekistan ” No. DP 4947 dated February 7 , 20 17. Smith A. Research on the nature and causes of the wealth of nations// Moscow. EX MO. 2009. 186 p.

Toshmatov Sh.A., Komilov M.M. Value added tax, Tashkent. The world of economics and law, 2004. P. 22.

Malikov T.S . Is it necessary to sharply reduce the weight of the tax burden? Tashkent: Publishing House of the National Library of Uzbekistan named after Alisher Navoi, 2006. P

Kurbonov Mukhiddin Abdullaevich. (2023). improvement of information and communication technologies in the organization and management of public procurement processes. World Scientific Research Journa l, 16(1), 170 177. Retrieved from http://wsrjournal.com/index.php/wsrj/article/view/2715

Karaeva I.V. Tax regulation of the market economy: Training manual for higher education institu tions M.: UNITY DANA, 2000. p.215.

Developed by the author based on information from http://www.mf.uz

Developed by the author based on information from http://www.customs.uz