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THE SYSTEM OF CALCULATION OF VALUE ADDED TAX AND ITS IMPROVEMENT

descriptionPublicationkeyboard_double_arrow_right Article 18 Oct 2022Publisher:Zenodo
Authors: Polvanov Shamsiddin Asliddin Ogli;

doi: 10.5281/zenodo.7220045 , 10.5281/zenodo.7220044

THE SYSTEM OF CALCULATION OF VALUE ADDED TAX AND ITS IMPROVEMENT

Abstract

This scientific article presents the author's opinions on the development evolution of the value added tax, its role in the tax system. Also, the practice of developed foreign countries on the introduction of VAT has been analyzed. In addition, the extent of the impact of VAT on the activities of business entities was analyzed.

Keywords

indirect taxes, direct taxes, VAT, excise, tax administration, unification

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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