INDIRECT TAXES LEVIED ON LEGAL ENTITIES AND THEIR IMPACT ON CORPORATE FINANCIAL AND ECONOMIC ACTIVITIES
Alijon TurayevSamarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhDTo'xtasin AsqaraliyevStudent at Samarkand Institute of Economics and Service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study examines indirect taxes levied on legal entities in Uzbekistan and their impact on corporate financial and economic activities. The research analyzes the legal framework, calculation methods, reporting procedures, and compliance requirements for corporate taxpayers. It evaluates how indirect taxes, such as value-added tax (VAT) and excise duties, influence corporate financial management, investment decisions, and overall business performance. By reviewing legislation, statistical data, and case studies, the study provides recommendations to optimize tax administration, improve compliance, and mitigate adverse effects on corporate operations.
Identifiers
Citations and references
Cited by 00 references