International Journal of Management IT and Engineering
  • Year: 2018
  • Volume: 8
  • Issue: 12

System of taxation of export operations

  • Author:
  • Imamova Nasiba Muzafarovna
  • Total Page Count: 11
  • Page Number: 275 to 285

Researcher of the Banking and Finance Academy of the Republic of Uzbekistan

Online published on 18 October, 2019.

Abstract

As far as we know, taxation of export-import operations is considered to be an indivisible part of the national system of taxation and it promotes improvement of the sustainable development of the foreign economic activities. The system of taxation of export-import operations has its own peculiarities and is considered to be the main process of enhancing export-import activities in our republic. Thus this article is devoted to the taxation of export activities of our country.

Keywords

Export, foreign trade, tax free, tax privilege, indirect taxes, value added tax