Publication Details
Journal: Web of Scholars : Multidimensional Research Journal
Issue: Vol 5, No 3 (2026)
Pages: 378-381
ISSN: 2751-7543
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Abstract

The article provides a scientific analysis of the formation of the excise tax system in the Republic of Uzbekistan and its role in ensuring budget revenues. Proposals and recommendations aimed at redistributing excise tax revenues within budget revenues are presented.

Keywords
excise tax budget revenues indirect taxes revenue base tax policy regional budget alcohol market
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