The Necessity of Establishing the Profit as a Tax Object
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Issues of rational taxing of profit based on science are covered. Opinions of economists on profit tax. The figures obtained from the practice were analyzed and suggestions and conclusions were formulated.
2. Hicks J. R. The theory of uncertainty and profit //Economica. – 1931. – №. 32. – С. 170-189.
3. Alieva S.S. Improving the formation and distribution of enterprise profits in the context of economic modernization. (using the example of enterprises in the Samarkand region). Abstract of the dissertation for the scientific degree of Ph.D. – T.: BFA, 2011. – p. 9-10.No12-BHXS
4. "Profit taxes.” https://mf.uz/media/file/buhuchet/2021/msfo_proekti/26_05_2021/Uzb_ GVT_ BB2020_IAS12.pdf. 11.01.2022.
5. IAS-12 “Income Тaх”, 12- number BHXS “Profit taxes” 2019.
6. Prepared by the author based on the information of the Tax Committee.
7. Prepared by the author based on the information of the Ministry of Economy and Finance of the Republic of Uzbekistan and the Tax Committee.
8. http://www. tax.uz
9. http://www.lex.uz
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