CURRENT STATUS OF ACCOUNTING OF DIRECT TAXES

Authors

  • Yangiboev H.A. Independent researcher of the Fiscal Institute

Keywords:

accounting, tax accounting, method, subjects, objects, direct taxes, accounting policy, analysis.

Abstract

In this article, the current state of direct tax accounting, its socio-economic significance, theoretical and legal issues, and the opinions of economists are studied. The accounting of direct taxes was analyzed and conclusions and proposals for improvement were developed.

References

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Yangiboev Kh. (2021). Features of forming a direct taxation system at the modern stage. Journal of Hunan University(Natural Sciences). Vol. 48. No. 11. (2021), pp. 1127-1135. https://johuns.net/index.php/abstract/193.html

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Submitted

2023-11-04

Published

2023-11-04