"ONLINE - CONFERENCES" PLATFORM
Available online 3 March 2025, 1306
Full Lenght Article
THEORETICAL AND METHODOLOGICAL BASES OF VALUE ADDED TAX COLLECTION
Received 29 July 2023, Published 28 July 2023
Under a Creative Commons license
Open Access
Abstract
The article describes the history, content and essence of the value added tax, the theoretical and methodological basis of its introduction and implementation into the tax system of our country. It is also shown that value added tax is an economic category, its different aspects, advantages and disadvantages from other taxes.
Declarations
Conflict of Interest Statement
The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.
Bibliographic Information
Cite this article as:
Yuldashev Elmurod Turayevich. (2023). THEORETICAL AND METHODOLOGICAL BASES OF VALUE ADDED TAX COLLECTION. "ONLINE - CONFERENCES" PLATFORM, 237–240. Retrieved from https://papers.online-conferences.com/index.php/titfl/article/view/1306
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Submitted
29 July 2023 -
Revised
29 July 2023 -
Published
28 July 2023