Z. I. o‘g‘li Zikirov, “The Legal Basis for Offsetting Negative Differences Arising from Value-Added Tax in Enterprises”, TLEP, vol. 2, no. 2, pp. 124–128, Jul. 2025, Accessed: Jul. 14, 2025. [Online]. Available: https://www.tlepub.org/index.php/1/article/view/60