SPECIFIC FEATURES OF DIRECT AND INDIRECT TAX ACCOUNTING IN UZBEKISTAN AND THE BASICS OF IMPROVEMENT

Abstract

The article analyzes the theoretical and practical basis of the specific features and improvement of direct and indirect tax accounting in Uzbekistan, studies the electronic software procedures for calculating and collecting taxes based on the digital economy, and defines the role and tasks of tax accounting. Conclusions and suggestions for the study are given.

Keywords

Direct and indirect tax accounting, electronic software products, digital economy