ISSUES OF IMPROVING THE TAXATION AND ADMINISTRATION OF VALUE-ADDED TAX FOR SMALL BUSINESSES

Authors

  • Toshtemirov Tulkin Toirjonovich Independent applicant of the Banking and Finance Academy of the Republic of Uzbekistan ORCID: 0009-0001-2983-2017 Toshkent, Uzbekistan Author

Keywords:

tax policy, value added tax, taxpayer, tax object, tax base, tax rate, tax benefit, tax administration.

Abstract

The thesis examines the current state of value-added taxation of small business entities, problems related to administration, and their positive and negative impact on financial and economic activities. At the same time, recommendations were given on improving and simplifying the administration of value-added tax.

References

1. The Constitution of the Republic of Uzbekistan.

2. Civil procedure code of the Republic of Uzbekistan.

3. Tax Code of the Republic of Uzbekistan.

4. Ефимова Е.Г., Поспелова Е.Б. Налоги и налогообложение: Учебние пособие. – М.: МИИР, 2014. – 235 с.

5. https://mf.uz

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Published

2026-01-15

Issue

Vol. 3 No. 38 (2026): INTERDISCIPLINE INNOVATION AND SCIENTIFIC RESEARCH CONFERENCE

Section

Articles