Improvement of Profit Tax Calculation

Authors

  • Jumayeva Mehrigul Davronovna 1st year master's degree at the Fiscal Institute under the Tax Committee

Keywords:

Temporary differences, tax base, deductible expenses, bringing income, expenses to the tax base improvement of the granting of benefits on the income tax

Abstract

The article is international accounting factors affecting the profit tax base in the context of integration; tax issues of correct formation of the base are covered.

References

Tax Code of the Republic of Uzbekistan - T.: "Norma" 2020.

National accounting standards of the Republic of Uzbekistan-T.: "Norma" 2010.

International standards of financial reporting

Urazov K.B. Financial accounting and reporting. Study guide.-T.: "IRNMU" 2020.

S.N. Toshnazarov. International standards of financial reporting. - T.: "ECONOMICS" 2019.

A.V. Vahabov, A.S. Jorayev. Taxes and taxation. Higher education institutions textbook for students. TMI. 2009.

D.D. Pashakhodjayeva. Deferred income tax assets improvement of accounting in the context of international integration. Article. 2022.

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Published

2024-01-22

How to Cite

Jumayeva Mehrigul Davronovna. (2024). Improvement of Profit Tax Calculation. European Multidisciplinary Journal of Modern Science, 26(1), 23–24. Retrieved from https://emjms.academicjournal.io/index.php/emjms/article/view/1097

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Section

Articles