ENGLISH FOR TAXATION: KEY CONCEPTS AND TERMS

Authors

  • O’razova Nigora Toshmurodovna, Bobonorov Ravshan G’ayrat o’g’li, Shukurov Azizjon Qobuljon o’g’li, Oblokulov Ja'far Orzuyevich Samarkand Institute of Economics and Service

Keywords:

taxation, financial reporting, tax calculation, financial transparency, tax compliance, economic analysis, financial management.

Abstract

 This article examines the role of taxation terminology in the functioning of modern economic systems. Particular attention is paid to the practical application of key tax-related terms in tax calculations, reporting, and compliance with tax regulations. The study analyzes how accurate and standardized use of taxation terminology contributes to transparency, reliability of financial information, and effective communication between taxpayers and government institutions. In addition, the article highlights the importance of consistent terminology in reducing information asymmetry, ensuring compliance with tax laws, and improving the quality of economic decision-making. The findings emphasize that taxation terminology should be considered not only as a theoretical concept but also as an essential professional tool in financial management and economic analysis.

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References

Atrill, P., & McLaney, E. (2019). Accounting and Finance for Non-Specialists. Pearson Education.

Elliott, B., & Elliott, J. (2020). Financial Accounting and Reporting. Pearson Education.

Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2014). Introduction to Financial Accounting. Pearson Education.

International Accounting Standards Board (IASB). (2023). International Financial Reporting Standards (IFRS). IASB.

James, S., & Nobes, C. (2018). The Economics of Taxation: Principles, Policy and Practice. Fiscal Publications.

Organisation for Economic Co-operation and Development (OECD). (2022). Tax Administration and Compliance. OECD Publishing.

International Accounting Standards Board (IASB). https://www.ifrs.org

PwC. (n.d.). Accounting and Tax Insights. https://www.pwc.com

Deloitte. (n.d.). Tax and Accounting Guides. https://www2.deloitte.com

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Published

2026-03-05

How to Cite

O’razova Nigora Toshmurodovna, Bobonorov Ravshan G’ayrat o’g’li, Shukurov Azizjon Qobuljon o’g’li, Oblokulov Ja'far Orzuyevich. (2026). ENGLISH FOR TAXATION: KEY CONCEPTS AND TERMS. Journal of Applied Science and Social Science, 16(02), 1664–1667. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/3574

Issue

Vol. 16 No. 02 (2026): Volume 16 Issue 02

Section

Articles

License

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