Kahharov Zuhriddin Zafarbek ugli,
Tashkent Institute of Finance, associate professor of the Department of Accounting, PhD
Email: kahharovzz@gmail.com
Abstract. In this article studied some issues, normative legal and organizational bases, as well as comments on their solution, for calculating and reporting taxes on land tax and property tax from resource taxes paid by taxpayers – legal entities. The article provides information on the author’s tariff for resource taxes, types of resource taxes in our country, their calculation to the budget and to which system they are paid to the budget. Taxpayer – legal entities are informed about the latest changes in the practice of accounting for resource taxes and submission of reports, suggestions are given for improving the calculation and reporting of resource taxes. Resource taxes are considered one of the most important types of taxes in the whole world, especially in Uzbekistan, and it is revealed that they constitute a significant share of the state budget revenue. In addition, the article presents approaches according to various literature on taxes, including direct taxes.
Keywords: Resource taxes, land tax, property tax, tax reporting