Author: G‘afforov, Shuxrat Nasriyevich
Annotation: This article analyzes the formation and current status of excise taxes. The theoretical basis of excise taxes, its place in the state budget, objects and subjects of taxation are considered. The reforms carried out in recent years to improve the excise tax system in Uzbekistan and their results are analyzed. Recommendations are also made to further improve excise tax administration.
Keywords: excise tax, tax system, budget revenues, tax administration, tax reform.
Pages in journal: 258 - 265
