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Ушбу мақолада Ўзбекистонда қўшилган қиймат солиғини (ҚҚС) қайтариш амалиёти таҳлил қилинган. Аввало, ҚҚС нейтраллиги ва ортиқча солиқ кредитини қоплашнинг иқтисодий аҳамияти очиб берилган. Хорижий давлатлар (Европа Иттифоқи, Россия, Сингапур, Туркия, Қозоғистон, Тожикистон, Хитой, Ҳиндистон ва бошқалар) тажрибаси қиёсий ўрганилган.
References
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