ANALYSIS OF THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF THE MECHANISM OF TAXATION OF ADDED VALUE
18.04.2023
International Scientific Journal "Science and Innovation". Series A. Volume 2 Issue 4
Urazmatov Jonibek Musurmanovich
Abstract. The process of economic liberalization, the aggravation of fiscal policy problems and the increase in the tax potential of taxpayers, the use by the state of effective means of modernizing the tax system in many ways, the distribution of added value also directly depends on the organization of an effective tax mechanism. It is important to study the directions of organizing an effective tax mechanism for the distribution of added value as a separate direction of the reform of the tax system, which today causes a lot of discussion. Based on this, this article discusses the issues of value added taxation
Keywords: national economy, budget, state budget, local budget, budget system, budget revenues, budget expenditures, tax, tax system, value added tax, fiscal policy, macroeconomic stability.
References:
1. Ўзбекистон Республикаси Президенти Ш.Мирзиёевнинг Олий Мажлисга мурожаатномаси. “Халк сузи” газетаси. 29 декабр 2018 йил.
2. Гадоев Э. ва бошқ. Солиққа оид хатолар. – Т.: "Иқтисодиёт ва ҳуқуқ дунёси" нашриёт уйи, 1996. -128 б.
3. Гатаулин Ш. Солиқлар ва солиққа тортиш. – Т.: ДСҚ, 1996. – 241 б.
4. Завалишина И. Солиқлар: назария ва амалиёт. – Т.: “Иқтисодиёт ва ҳуқуқ дунёси”, 2005. – 544 б.
5. Ваҳобов А., Маликов Т. Молия. – Т.: «НОШИР», 2012. – 712 б.
6. Маликов Т., Олимжонов О. Молиявий менежмент. – Т.: Академия, 1999. – 254 б.
7. Тошматов Ш. Корхоналарни ривожлантиришда солиқлар роли: Монография. – Т.: Фан ва технология, 2008. – 204 б.
8. А.Жўраев, А.Аманов “Солиқлар ва солиққа тортиш”. Дарслик Т.:ТМИ, 2020.139-б.
9. Перов А., Толкушкин А. Налоги и налогообложение. Учебное пособие. –М.: “Юрайт”, 2012. С. 99
10. Sancak, C., R. Velloso, and J. Xing. Tax Revenue Response to the Business Cycle,» IMF Working Paper 10/71 (Washington: International Monetary Fund). 2010- pp. 12-27.
11. Ueda J. The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies. International Monetary Fund, Working Paper WP/17/158, 2017 – pp. 1-38.
12. Guedes de Oliveira F., and L. Costa, (2015). The VAT Laffer Curve and the Business Cycle in the EU27: An Empirical Approach. Economic Issues, Vol. 20(2), 2015 – pp. 29-44
13. Dudine P., and J. Jalles. How Buoyant Is the Tax System? New Evidence from a Large Heterogeneous Panel. IMF Working Paper 17/4, International Monetary Fund. 2017.
14. Keen M. The Anatomy of the VAT. National Tax Journal, Vol. 66, 2013 – pp. 423-446.
15. Ebrill L., M. Keen, J. Bodin, and V. Summers, The Modern VAT. Washington, D.C.: International Monetary Fund. ISBN 1-58906-026-1. 2001
16. OECD. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues, 2008 - https://doi.org/10.1787/ctt-2008-en.
17. Абдувохидов А. А. и др. ПАНДЕМИЯ ВА ПАНДЕМИЯДАН КЕЙИНГИ ДАВРДА ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА ИМПОРТ ЎРНИНИ БОСУВЧИ ИҚТИСОДИЙ ЎСИШ МОДЕЛИ //Журнал Инновации в Экономике. – 2021. – Т. 4. – №. 6.
18. Борибаев Э., Абдувоксидов А. Миллий иқтисодиётни барқарор ривожлантиришда пул-кредит сиёсатининг самарадорлигини ошириш йўллари //Экономика И Образование. – 2020. – Т. 1. – №. 1. – С. 34-39.
![](images/google_scholar.png)
![](images/cyberleninka_logo.png)