PROCEDURE FOR CALCULATING EXCISE TAX AND TRANSFERRING IT TO THE BUDGET
DOI:
https://doi.org/10.55640/Keywords:
Excise Tax, Tax Calculation, Budget Transfer, Fiscal Policy, Tax Administration, Government Revenue, UzbekistanAbstract
This study examines the methodology and legal framework for calculating excise taxes and their subsequent transfer to the state budget in Uzbekistan. It analyzes the types of goods subject to excise taxation, the calculation formulas, and the administrative procedures involved. The research also evaluates the impact of excise tax policies on government revenues and business activities. Comparative analysis of international practices provides insights into optimizing excise tax collection and improving fiscal efficiency. The study combines theoretical approaches with practical examples to propose recommendations for enhancing the transparency and effectiveness of excise tax administration.
References
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2.Tursunov, B. (2021). Challenges in Excise Tax Administration for SMEs in Uzbekistan. Journal of Taxation and Public Finance, 5(2), 45–62.
3.Smith, J., & Johnson, L. (2018). Global Perspectives on Excise Tax Policy and Administration. London: Routledge.
4.OECD. (2019). Improving Tax Administration through Digitalization: Best Practices for Excise Taxes. Paris: OECD Publishing.
5.State Tax Committee of the Republic of Uzbekistan. (2023). Tax Code of the Republic of Uzbekistan. Tashkent: Government Printing House.
6.World Bank. (2020). Enhancing Fiscal Policy Efficiency in Emerging Economies. Washington, D.C.: World Bank Publications.
7.European Commission. (2017). Excise Duties: Guidelines and Recommendations for Efficient Collection. Brussels: European Union.
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