THE THEORETICAL AND PRACTICAL IMPORTANCE OF ACCOUNTING FOR CUSTOMS DUTIES IN THE REPUBLIC OF UZBEKISTAN

Abstract

This article analyzes the theoretical and practical significance of accounting for customs duties in the Republic of Uzbekistan. Customs duties are one of the main sources of state budget revenue and play a crucial role in ensuring economic stability. The article discusses the types, functions, and calculation methods of customs duties. It examines the impact of customs duties on domestic market competition, state budget revenues, trade policy, and security. Effective management and control of customs duties can fill the state budget, protect domestic producers, and contribute to economic development. The article provides theoretical foundations for managing customs duties and offers recommendations for their practical improvement.