TAXATION OF AGRICULTURAL ENTERPRISES IN UZBEKISTAN: FEATURES, CHALLENGES, AND REGULATORY MECHANISMS
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhDKuldoshova Mushtariy Gofurjon kiziStudent of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article analyzes the unique features of taxation for agricultural enterprises in Uzbekistan. Based on the 2026 Tax Code and current legislation, it examines tax mechanisms, incentives, compliance requirements, and their impact on the financial sustainability of agricultural producers.
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