THE PROCESS OF CALCULATING AND SUBMITTING VALUE ADDED TAX REPORTS IN UZBEKISTAN: INSTITUTIONAL MECHANISMS AND ADMINISTRATIVE EFFICIENCY

This study examines the process of calculating and submitting VAT reports, focusing on legal, administrative, and digital mechanisms introduced in recent years. The research analyzes the structure of VAT, the calculation of input and output taxes, electronic invoicing systems, and automated reporting procedures. The findings indicate that digitalization has significantly increased transparency, reduced administrative burdens, and improved tax compliance. The study also highlights challenges faced by small and medium-sized enterprises in understanding complex VAT regulations.