ACCOUNTING OF TAX OBLIGATIONS IN COMMERCIAL BANKS

Authors

  • Djumamuratov Sadaddin Xudoybergenovich Master's student of the Banking and Finance Academy of the Republic of Uzbekistan

Keywords:

taxes, fees, financial reporting, tax accounting, deferred tax liability, international standards of financial accounting.

Abstract

The purpose of this paper is to analyze the peculiarities of accounting for tax payments in commercial banks, identify existing challenges, and propose recommendations for improving efficiency in line with international standards.

References

Tax Code of the Republic of Uzbekistan. https://lex.uz/docs/-4674902

Law of the Republic of Uzbekistan "On Banks and Banking Activities".

Law of the Republic of Uzbekistan "On Accounting".

International Accounting Standard No. 12 “Income Taxes”

Грязнов А.Г. (2002) Финансово-кредитный энциклопедический словарь.-М.:-Финансы и статистика. Под общ. ред. А.Г.

Дедкова Е.Г. (2010) Анализ и прогнозирование налоговых затрат на промышленных предприятиях: дис. канд.экон. наук: 08.00.10. – Орел, 2010. – 23 с.

Егорова Е.В.(2012) Налоговый анализ как самостоятельный вид экономического анализа / Е. В. Егорова // Государственный университет Минфина России. Финансовый журнал. – 2012. – No 4. – С. 131–138.

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Published

2025-09-30

Issue

Vol. 14 No. 09 (2025): ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW

Section

Articles

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