WAYS TO IMPROVE THE MECHANISM FOR COLLECTING VALUE ADDED TAX

Abstract

Today, based on the importance of the role of indirect taxes in the replenishment of the state budget, systematic measures are being taken to increase the number of business entities and increase the newly created added value. In this article, based on the analysis of tax rates of foreign countries, the issues of improving the mechanism of collecting value-added tax in Uzbekistan, increasing the competitiveness of the national economy with a lower tax rate are considered.