Issues of compensation for negative amounts of value added tax to taxpayers

dc.contributor.author	Erkayev Nodir Xudayberdiyevich
dc.date.accessioned	2026-01-01T21:17:44Z
dc.date.issued	2025-02-05
dc.description.abstract	Studying the administration of value-added tax in our country is also related to the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of the changes and additions made in determining and calculating the value-added tax base, appropriate conclusions were formed and recommendations were developed.
dc.format	application/pdf
dc.identifier.uri	https://geniusjournals.org/index.php/erb/article/view/6707
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/67431
dc.language.iso	eng
dc.publisher	Genius Journals
dc.relation	https://geniusjournals.org/index.php/erb/article/view/6707/5569
dc.rights	Copyright (c) 2025 Erkayev Nodir Xudayberdiyevich
dc.rights	https://creativecommons.org/licenses/by-nc/4.0
dc.source	Eurasian Research Bulletin ; Vol. 40 (2025): ERB; 14-20
dc.source	2795-7675
dc.subject	Value added
dc.subject	value added tax
dc.subject	budget policy
dc.title	Issues of compensation for negative amounts of value added tax to taxpayers
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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