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Digital Taxation and Excise Reform of Uzbekistan in WTO Accession

Damir Rustamovich AbdulovActing Associate Professor of the Tashkent State University of Law, Tashkent, Uzbekistan
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Abstract

This article is devoted to the issues of improving excise taxation in the context of Uzbeki- stan's accession to the World Trade Organization. The work examines international require- ments, analyzes global and domestic practices, and proposes measures to unify excise tax rates and increase their social effectiveness.

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