Management and Economics
OPEN ACCESS
THE CURRENT STATE OF ACCOUNTING FOR TAX LIABILITIES
DOI
Crossref DOI
10.37547/tajmei/Volume06Issue07-05
tajmei
2024
VOL. 6
/ NO. 07
JULY
RESEARCH OVERVIEW
Abstract
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.
RESEARCH TOPICS
Keywords
Liability
tax liability
long term and current liability
SOURCES & SCHOLARSHIP
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