ACCOUNTING OF TAX OBLIGATIONS IN COMMERCIAL BANKS
Parole chiave:
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.
Riferimenti bibliografici
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”
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