ЎЗБЕКИСТОНДА ТРАНСФЕРТ БАҲОНИ ШАКЛЛАНТИРИШ УСУЛЛАРИ ВА ХЎЖАЛИК ЮРИТУВЧИ СУБЪЕКТЛАР ФАОЛИЯТИГА ЖОРИЙ ЭТИШ ИМКОНИЯТЛАРИ
DOI:
https://doi.org/10.55439/EIT/vol10_iss6/a41Keywords:
budget policy, budget, tax administration, business entities, tax potential, regulatory analysis, positive analysis, tax burden, market price, management accounting, transfer pricing, tax rateAbstract
In order to stabilize the financial situation, create new jobs and achieve economic growth in prestigious global companies, it has been established that it is necessary to “switch to international management standards, use transfer pricing in the process of concluding financial transactions in cluster entities and the cooperative system, and also provide financial and management reporting by operating segments. World experience shows that a sufficient information base has been formed on the theoretical, methodological and organizational aspects of these problems, in connection with this special scientific and innovative research is being carried out. According to the study, "The Internal Revenue Service (IRS) received $3.4 billion in illegal distribution of royalties and other expenses in trade transactions between British and American companies in the transfer pricing process." The fact that the dollar income was returned to the main company located in England speaks of the seriousness and importance of the issue.