Analysis of the Method and Specific Characteristics of Determining the Indirect Tax Base in the Tax System of Uzbekistan

Abstract

In this article, the procedure for determining the base of excise and value-added tax, which are the indirect taxes in the tax system of the Republic of Uzbekistan, its mechanism of action, features, as well as the impact of current tax policy processes on this tax base, is considered. developed. In particular, the factors affecting the base of indirect taxes have been specially discussed in the research process.