Qahharov Zuhriddin,
PhD. Lecturer of Tashkent Institute of Finance
Email: [email protected]
ORCID: 0000-0001-5687-897X
Abstract. The article describes the state of administration and practice of value added tax in the Republic of Uzbekistan, problems and their solutions. First of all, the article talks about the emergence of value added tax and its role in the budget of our country. In addition, the article presents opinions on the practice of dividing VAT payers into groups according to the level of tax risk and comments on the criteria included in it. Also, some other aspects of relations related to calculation and payment of value added tax to the budget are explained. In recent years, significant work has been done to improve the administration of value added tax in our country. In our country, it is necessary to submit invoices between economic entities in electronic form. The practice of registering lease agreements concluded by taxpayers on a special portal of tax services has been introduced. However, further development of the value added tax administration is considered necessary.
Keywords: valuye added tax, tax relations, tax law, tax liability, tax payer, tax relations system