EXCISE TAX: PROBLEMS OF IMPROVEMENT

Authors

  • Shodiev Olimjon Abdurakhmаnovich Associate Professor of the Department of Tax and Taxation, Tashkent State University of Economics, Tashkent, Uzbekistan

Keywords:

Tax system, taxes, taxation, excise tax, excisable goods, tax rate, excise stamp, state budget.

Abstract

The article examines the economic essence, features, fiscal significance and stages of reforming the excise tax, and also develops proposals for improving the administration of the excise tax.

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Published

2025-05-31

Issue

Vol. 3 No. 5 (2025): EJEFBD

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

EXCISE TAX: PROBLEMS OF IMPROVEMENT. (2025). European Journal of Economics, Finance and Business Development, 3(5), 169-174. https://europeanscience.org/index.php/2/article/view/1432