Improving The Use of Excise Tax in The Economy of The Republic of Uzbekistan

 
PIIS020736760025991-9-1
DOI10.31857/S020736760025991-9
Publication type Article
Status Published
Authors
Affiliation: Tashkent State Economic University
Address: Tashkent, Republic of Uzbekistan
Affiliation: Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Republic of Uzbekistan
Affiliation: Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Republic of Uzbekistan
Journal nameObshchestvo i ekonomika
EditionIssue 6
Pages109-122
Abstract

The article discusses the peculiarities of the application of excise tax in the economy of Uzbekistan. The effectiveness of excise taxation reforms is proven. Taking into account foreign experience, the ways of modernizing the excise tax in the national economy are substantiated. Sound proposals are given for the choice of products subject to excise tax.

Keywordsexcise tax, basics of excise taxation, Tax Code, tax incentives, human health
Received28.06.2023
Publication date28.06.2023
Number of characters23121
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