THE PROCEDURE FOR CALCULATING EXCISE TAX AND TRANSFERRING IT TO THE STATE BUDGET IN UZBEKISTAN

This article analyzes the procedure for calculating excise tax and transferring it to the state budget in the Republic of Uzbekistan. The study is based on the current Tax Code, existing legislative documents, and official statistical data. The research examines the economic nature of excise tax, its calculation mechanism, and its fiscal significance within the national tax system. Particular attention is paid to taxpayers, taxable objects, the tax base, and the determination of excise tax rates.