ANALYSIS OF THEORETICAL AND PRACTICAL CHARACTERISTICS OF PROFIT TAX

Authors

  • Quldoshev Sanjar Sapartoshovich Graduate Student of the Fiscal Institute

Keywords:

operating expenses, classification of costs, economically justified and unjustified expenses, expenses included in the cost of production, current expenses, financial expenses, extraordinary losses, income tax calculation.

Abstract

The article substantiates the need to categorize costs in the calculation of income tax by economic entities, their classification into economically justified and unjustified costs, analyzes using practical examples, highlights aspects of tax legislation that should be considered in Appendix 2 to the calculation of income tax.

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Published

2024-03-22

Issue

Vol. 2 No. 3 (2024): WOD

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

ANALYSIS OF THEORETICAL AND PRACTICAL CHARACTERISTICS OF PROFIT TAX. (2024). Web of Discoveries: Journal of Analysis and Inventions, 2(3), 47-49. https://webofjournals.com/index.php/3/article/view/982