Рақамли иқтисодиётга ўтишда билвосита  солиқлар ҳисобининг назарий ҳуқуқий  асослари

Rakhmonkul Khamidovich Jalilov

The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy

Authors

Джалилов, Р.Х. Associate Professor at Karshi State Technical University, PhD. https://orcid.org/0009-0002-1029-1027

Keywords:

Digital economy, accounting system, tax accounting, financial accounting system, tax administration, indirect taxes, taxation

Abstract

The article examines the theoretical and legal foundations of tax policy in the field of taxation in the context
of the transition to a digital economy, including in terms of calculating indirect taxes.

Published

2026-04-18

How to Cite

Jalilov, R. K. (2026). The theoretical and legal foundations of indirect tax accounting in the transition to the digital economy. THE INNOVATION ECONOMY, 2(01). Retrieved from https://ojs.qmii.uz/index.php/ej/article/view/1098