While the value-added tax gap is one of the most studied areas in the world economy, this concept can be evaluated as a term that has not yet been studied in Uzbekistan and is not found in legislation or scientific literature. Therefore, the paper describes the simple and complex definition of the concept of "Value Added Tax Gap", and its further break-down. The tax gap is mainly covered with the help of pictorial drawings, which in turn makes it easier for the users to understand.
Article 266 of the current Tax Code defines the conditions for crediting the paid value added tax. As a basis for calculating the value added tax according to this article, the fact that the tax is shown in the invoices or that the tax is paid to the budget in the case of goods being brought (imported) is taken as the main criteria. In practice, due to the fact that the value added tax is generated through electronic invoices and the fact that the payment of value added tax in the customs authorities is shown electronically on personal cards, it has become easier to establish control over the correct crediting of the tax. Nevertheless, there are problems in the implementation of control over whether the tax is actually paid to the budget by the counterparties when purchases are made from the domestic market, and whether it is correctly shown in the reports. In order to solve this problem in an automated way, it is appropriate to calculate the "VAT tax gap" - value added tax gap or gaps in the value added tax chain, which is used in foreign practice. In this paper, the concept of VAT tax gap, the author's recommendations on the formula for calculating this coefficient and the calculation algorithm are presented. By automating this algorithm, it will be possible to control the correct crediting of value added tax and provide additional tax revenue to the state budget
This article examines the general characteristics of plagiarism as a type of offense, issues of preventing plagiarism by students during scientific work, emphasizes various types of plagiarism, gives their characteristics, highlights the main forms of incorrect behavior and their various consequences. In order to determine the size of the problem, the results of foreign life studies are presented. In order to study the attention paid to plagiarism and ways of resolving issues related to plagiarism issues, data processing has been implemented on formal websites of educational institutions. The legislation of the Republic of Uzbekistan regarding the Laws of the Republic of Uzbekistan “On Trademarks, Service Marks and Appellations of Origin of Goods” and “On Commercial Secrets” is being discussed. At present, the struggle against plagiarism in education and science is becoming difficult because the extraction is not carried out in order to enrich economically, but often in order to implement the indicators of the released results of scientific activity. It is recommended not to take actions that may contribute to the occurrence of plagiarism. It is emphasized that it is possible to achieve the goal of eliminating erroneous borrowing in a short time by increasing the transparency of educational and educational processes, as well as taking other actions to prevent the occurrence of plagiarism.
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