TAXATION SYSTEM IN UZBEKISTAN AND ITS IMPACT ON ACCOUNTING
Keywords:
taxation system, accounting, mandatory payments, fiscal policy, VAT, profit tax, accounting policy.Abstract
This article covers the main directions of the taxation system in Uzbekistan, its formation, legal and regulatory framework and their direct impact on accounting. Also, the tasks facing enterprise accounting in the context of tax reforms, the forms of tax reporting and the introduction of electronic systems are analyzed.
References
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Organisation for Economic Co-operation and Development (OECD). Economic Outlook: Balancing Fiscal Policies. Paris: OECD, 2021.
Republic of Uzbekistan. Law on Accounting. 2021.
International Financial Reporting Standards (IFRS). International Financial Reporting Standards (IFRS) 2020. London: IFRS Foundation, 2020.
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