PROCEDURE FOR CALCULATING VALUE ADDED TAX (VAT) AND SUBMITTING ACCOUNTING REPORTS
DOI:
https://doi.org/10.55640/Keywords:
Value Added Tax, VAT Calculation, Tax Reporting, Accounting Submission, Fiscal Policy, Tax Administration, UzbekistanAbstract
This study examines the methodology and legal framework for calculating Value Added Tax (VAT) and submitting related accounting reports in Uzbekistan. It analyzes the VAT calculation process, reporting obligations, and deadlines, as well as the administrative procedures involved in ensuring compliance. The research evaluates the impact of VAT on business operations and government revenues and compares Uzbekistan’s practices with international standards. By combining legal analysis, statistical data, and practical examples, the study proposes recommendations to enhance the accuracy, transparency, and efficiency of VAT administration.
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