THEORETICAL FOUNDATIONS OF DIRECT TAXATION OF COMMERCIAL BANKS IN UZBEKISTAN

dc.contributor.author	L. Ergasheva
dc.date.accessioned	2025-12-29T11:18:07Z
dc.date.issued	2025-09-13
dc.description.abstract	In the world, commercial banks are the main link in today's economic growth. Banks receive the main profit in the form of a deposit and without a deposit. In addition, commercial banks own high-value real estate and land. The listed income is subject to taxation by commercial banks.This abstract is devoted to taxes paid by commercial banks in Uzbekistan and their role in the structure of state budget revenues. It is also written about the tax burden of commercial banks in Uzbekistan and their share in the the shadow economy.
dc.format	application/pdf
dc.identifier.uri	https://americanjournal.org/index.php/ajbmeb/article/view/3080
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/16815
dc.language.iso	eng
dc.publisher	American Journals
dc.relation	https://americanjournal.org/index.php/ajbmeb/article/view/3080/2934
dc.rights	https://creativecommons.org/licenses/by-nc/4.0
dc.source	American Journal of Business Management, Economics and Banking; Vol. 40 (2025); 18-23
dc.source	2832-8078
dc.subject	Direct taxes, object of taxation, tax base, tax burden, the shadow economy, state budget, interest income
dc.title	THEORETICAL FOUNDATIONS OF DIRECT TAXATION OF COMMERCIAL BANKS IN UZBEKISTAN
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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