UNDERSTANDING TAXATION AND ACCOUNTING TERMINOLOGY

Authors

  • M.T. Ziyadullayeva, Qandiyorova Dilnura Sherali qizi, Jumaqulov Javohir Jamolovich Samarkand Institute of Economics and Service

Keywords:

taxation, accounting terminology, financial reporting, fiscal policy, financial literacy, compliance, international standards, professional competence

Abstract

This article examines the essence and importance of understanding taxation and accounting terminology in modern financial systems. It highlights how precise knowledge of key terms and concepts contributes to accurate financial reporting, tax compliance, and effective decision-making. The article concludes that mastering taxation and accounting language is an essential skill for financial literacy and professional competence in the globalized economy.

References

American Institute of Certified Public Accountants (AICPA). Accounting Principles and Practices. New York, 2014.

Smith, A. The Wealth of Nations. London: Methuen, 1776.

Meigs, R., & Larsen, W. Accounting: The Basis for Business Decisions. McGraw-Hill, 1990.

IFRS Foundation. Conceptual Framework for Financial Reporting. London, 2018.

Schaltegger, K., & Wagner, M. Sustainability Accounting and Digital Transformation. Springer, 2020.

https://scholar.google.com/citations?view_op=view_citation&hl=ru&user=2KrNtnEAAAAJ&citation_for_view=2KrNtnEAAAAJ:_FxGoFyzp5QC

https://scholar.google.com/citations?view_op=view_citation&hl=ru&user=2KrNtnEAAAAJ&citation_for_view=2KrNtnEAAAAJ:WF5omc3nYNoC

https://scholar.google.com/citations?view_op=view_citation&hl=ru&user=2KrNtnEAAAAJ&citation_for_view=2KrNtnEAAAAJ:ufrVoPGSRksC

https://scholar.google.com/citations?view_op=view_citation&hl=ru&user=2KrNtnEAAAAJ&citation_for_view=2KrNtnEAAAAJ:YsMSGLbcyi4C

https://scholar.google.com/citations?view_op=view_citation&hl=ru&user=jYmcHcQAAAAJ&citation_for_view=jYmcHcQAAAAJ:u5HHmVD_uO8C

https://scholar.google.com/citations?view_op=view_citation&hl=en&user=2KrNtnEAAAAJ&citation_for_view=2KrNtnEAAAAJ:IjCSPb-OGe4C

Downloads

Published

2025-11-12

How to Cite

M.T. Ziyadullayeva, Qandiyorova Dilnura Sherali qizi, Jumaqulov Javohir Jamolovich. (2025). UNDERSTANDING TAXATION AND ACCOUNTING TERMINOLOGY. Ethiopian International Multidisciplinary Research Conferences, 93–96. Retrieved from https://eijmr.org/conferences/index.php/eimrc/article/view/1634

Issue

2025: Ethiopian International Multidisciplinary Research Conferences

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.