{"id":532,"date":"2022-07-14T10:45:02","date_gmt":"2022-07-14T10:45:02","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=532"},"modified":"2022-07-14T10:47:35","modified_gmt":"2022-07-14T10:47:35","slug":"improving-the-mechanisms-of-profit-taxation-in-the-development-of-enterprises","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=532","title":{"rendered":"IMPROVING THE MECHANISMS OF PROFIT TAXATION IN THE  DEVELOPMENT OF ENTERPRISES"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>Zarif Akhrorov<\/strong><br \/><em>Samarkand Institute of Economics and Service<\/em><\/p>\n<p><strong>Abstract.<\/strong> Emphasizing the importance of profit taxation in the activities of enterprises, it is important to make an in-depth analysis of the socio-economic advantages of paying enterprises and the importance of this sector of the economy for the country&#8217;s economy. In this article profit taxation is interpreted as an important part of the socio-economic activity of the enterprise. The current situation with the taxation of profits is analyzed and the legal framework is considered. The views of leading scholars on profit taxation have been analyzed. In addition, proposals and recommendations for improving the mechanism of income taxation in the development of enterprises have been formulated.<\/p>\n<p><strong>Keywords.<\/strong> profit, profit taxation, enterprise, investment, taxation mechanism.<\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/07\/\u041a\u043e\u0440\u0445\u043e\u043d\u0430\u043b\u0430\u0440-\u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438-\u0440\u0438\u0432\u043e\u0436\u043b\u0430\u043d\u0442\u0438\u0440\u0438\u0448\u0434\u0430-\u0444\u043e\u0439\u0434\u0430\u043d\u0438-\u0441\u043e\u043b\u0438\u049b\u049b\u0430-\u0442\u043e\u0440\u0442\u0438\u0448-\u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Embed of \u041a\u043e\u0440\u0445\u043e\u043d\u0430\u043b\u0430\u0440-\u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438-\u0440\u0438\u0432\u043e\u0436\u043b\u0430\u043d\u0442\u0438\u0440\u0438\u0448\u0434\u0430-\u0444\u043e\u0439\u0434\u0430\u043d\u0438-\u0441\u043e\u043b\u0438\u049b\u049b\u0430-\u0442\u043e\u0440\u0442\u0438\u0448-\u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448..\"><\/object><a id=\"wp-block-file--media-d20dce28-c1c8-4a13-9956-4f65f4ac3412\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/07\/\u041a\u043e\u0440\u0445\u043e\u043d\u0430\u043b\u0430\u0440-\u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438-\u0440\u0438\u0432\u043e\u0436\u043b\u0430\u043d\u0442\u0438\u0440\u0438\u0448\u0434\u0430-\u0444\u043e\u0439\u0434\u0430\u043d\u0438-\u0441\u043e\u043b\u0438\u049b\u049b\u0430-\u0442\u043e\u0440\u0442\u0438\u0448-\u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.pdf\">\u041a\u043e\u0440\u0445\u043e\u043d\u0430\u043b\u0430\u0440-\u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438-\u0440\u0438\u0432\u043e\u0436\u043b\u0430\u043d\u0442\u0438\u0440\u0438\u0448\u0434\u0430-\u0444\u043e\u0439\u0434\u0430\u043d\u0438-\u0441\u043e\u043b\u0438\u049b\u049b\u0430-\u0442\u043e\u0440\u0442\u0438\u0448-\u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/07\/\u041a\u043e\u0440\u0445\u043e\u043d\u0430\u043b\u0430\u0440-\u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438-\u0440\u0438\u0432\u043e\u0436\u043b\u0430\u043d\u0442\u0438\u0440\u0438\u0448\u0434\u0430-\u0444\u043e\u0439\u0434\u0430\u043d\u0438-\u0441\u043e\u043b\u0438\u049b\u049b\u0430-\u0442\u043e\u0440\u0442\u0438\u0448-\u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-d20dce28-c1c8-4a13-9956-4f65f4ac3412\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Zarif AkhrorovSamarkand Institute of Economics and Service Abstract. Emphasizing the importance of profit taxation in the activities of enterprises, it is important to make an in-depth analysis of the socio-economic advantages of paying enterprises and the importance of this sector <a href=\"https:\/\/interfinance.tsue.uz\/?p=532\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-532","post","type-post","status-publish","format-standard","hentry","category-2022-1-son-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVING THE MECHANISMS OF PROFIT TAXATION IN THE DEVELOPMENT OF ENTERPRISES - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=532\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVING THE MECHANISMS OF PROFIT TAXATION IN THE DEVELOPMENT OF ENTERPRISES - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Zarif AkhrorovSamarkand Institute of Economics and Service Abstract. Emphasizing the importance of profit taxation in the activities of enterprises, it is important to make an in-depth analysis of the socio-economic advantages of paying enterprises and the importance of this sector Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=532\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-14T10:45:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-14T10:47:35+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=532#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=532\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"IMPROVING THE MECHANISMS OF PROFIT TAXATION IN THE DEVELOPMENT OF ENTERPRISES\",\"datePublished\":\"2022-07-14T10:45:02+00:00\",\"dateModified\":\"2022-07-14T10:47:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=532\"},\"wordCount\":135,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2022-1-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=532#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=532\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=532\",\"name\":\"IMPROVING THE MECHANISMS OF PROFIT TAXATION IN THE DEVELOPMENT OF ENTERPRISES - 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