The Necessity of Establishing the Profit as a Tax Object

  • Bobur Bekmurod ugli Poyonov researcher of the Department of Finance Kimyo International University in Tashkent
  • Mohirakhon Dilshodbek kizi Yuldasheva 3rd year student of Faculty of Economics, Tashkent branch of the Samarkand state university of veterinary medicine, animal husbandry and biotechnology
Keywords: Tax policy, modernization, taxpayers, profit, profit tax, tax, innovative, object of taxation, tax burden.

Abstract

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.

References

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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
Published
2023-11-30
How to Cite
[1]
Bobur Bekmurod ugli Poyonov and Mohirakhon Dilshodbek kizi Yuldasheva 2023. The Necessity of Establishing the Profit as a Tax Object. International Journal on Integrated Education. 6, 12 (Nov. 2023), 5-9. DOI:https://doi.org/10.17605/ijie.v6i12.4999.