THE COMPOSITION OF TOTAL REVENUES AND EXPENSES IN CORPORATE PROFIT TAXATION

Turayev Alijon Akmal ugli,Esirgapova Laylo Shovkiddin kizi

Authors

Turayev Alijon Akmal ugli,Esirgapova Laylo Shovkiddin kizi Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand Institute of Economics and Service

Keywords:

corporate income tax, taxable profit, tax base, revenues, deductible expenses, tax policy, Uzbekistan tax system.

Abstract

This article examines the composition of total revenues and expenses in corporate profit taxation under the current tax legislation of the Republic of Uzbekistan. The research analyzes the legal and economic principles governing the determination of taxable profit according to the Tax Code. Particular attention is given to the classification of income sources, the structure of deductible expenses, and their influence on the calculation of the corporate tax base. The study also evaluates the relationship between accounting profit and taxable profit and highlights the importance of proper income and expense classification for effective tax administration.