Правовая природа налога на добавленную стоимость

Carl S. Shoup. Theory and background of the value-added tax. Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association.Vol. 48 (1955), pp. 6-19 (14 pages) www.jstor.org/stable/23407027

C.F. von Siemens, Improving the Sales Tax (1921); Clara K. Sullivan, The Tax on Value Added (New York, 1965), 17.

https://www.newworldencyclopedia.org/entry/Value_added_tax

William H. Oakland. The theory of the value-added tax: a comparison of tax bases. National Tax Journal

Vol. 20, No. 2 (June 1967), pp. 119-136 (18 pages). www.jstor.org/stable/41791539

Kaisa Alavuotunki, Mika Haapanen, Jukka Pirttilä.The Effects of the Value-Added Tax on Revenue and Inequality. Helsinki, Finland. The Journal of development studies 2019, vol.55,no.4,490-508

Adel Bogari. The economic and social impact of the adoption of value-added tax in Saudia Arabia.

International Journal of Economics, Business and Accounting Research (IJEBAR) Peer Reviewed – International Journal Vol-4, Issue-2, 2020 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Tashmuradova B. Prof. (2020) Key innovations in the mechanism of value added tax, features of application and some problems, International Finance and Accounting: Vol. 2020:Iss. 3, Article 14: https://uzjournals.edu.uz/interfinance/vol2020/iss3/14

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O‘zbekiston Respublikasi Prezidentining 2018 yil 29 iyundagi “O‘zbekiston Respublikasining soliq siyosatini takomillashtirish konsepsiyasi to‘g‘risida”gi PF–5468-Farmoni. Qonun hujjatlari ma'lumotlari milliy bazasi. 19.03.2020 y., 06/20/5968/0331-son

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O‘zbekiston Respublikasining Soliq kodeksi. O‘zbekiston Respublikasi Oliy Majlisining Axborotnomasi, 1997 yil, 4-5-songa ilova, 9-son, 241-modda

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Value-added tax law of the Republic of Latvia. Latvijas Vēstnesis, 197, 14.12.2012. https://likumi.lv/ta/en/en/id/253451-value-added-tax-law

Value-added tax act of UK. https://www.legislation.gov.uk/ukpga/1994/23/section/1

Value-added tax act of Estonia. https://www.riigiteataja.ee/en/eli/527022014003/consolide

The law of the Republic of Armenia on Value-added tax (1997). http://www.parliament.am/legislation. php?sel=show&ID=1607&lang=eng