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DOI: THE CURRENT STATE OF ACCOUNTING FOR TAX LIABILITIES
Ch.A. Jabbarova , Doctoral student of Tashkent State University of Economics, UzbekistanAbstract
This article contains research on making management decisions of an enterprise, optimizing taxes, assessing the impact of taxes on enterprise profits, drawing appropriate conclusions taking into account the share of tax expenses in total costs and their reflection in accounting.
Keywords
Liability, tax liability, long term and current liability
References
Israilov B.I. Accounting and analysis of taxes: problems and their solutions. - T.: “Uzbekistan”, 2006.- 272 p.
Hotamov K.R. Improving the calculation and analysis of indirect taxes. Monograph. Tashkent 2016
NAS No. 21
National accounting standard of the Republic of Uzbekistan No. 21 “On approval of the plan of financial and economic accounting reports of economic entities and the guidelines for its application”. https://lex.uz/acts/417624
International Accounting Standard “Estimated Liabilities, Contingent Liabilities and Contingent Assets” (Appendix 22 to the Order of the Minister of Finance No. 61 dated 10.11.2022, registered by the State Government with No. 3400 dated 09.12.2022) | BUXGALTER.UZ
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Copyright (c) 2024 Ch.A. Jabbarova
This work is licensed under a Creative Commons Attribution 4.0 International License.