SOCIAL TAX BENEFITS AND PAYMENT PROCEDURES IN UZBEKISTAN: INSTITUTIONAL FRAMEWORK AND ECONOMIC IMPLICATIONS
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Normamatov AsadbekPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
The article examines social tax benefits and payment procedures in Uzbekistan, focusing on the legal framework, current Tax Code provisions, and regulatory mechanisms. The study analyzes how social tax incentives impact employment, stimulate entrepreneurship, and promote economic activity among various social groups, including youth and vulnerable populations. Findings demonstrate that tax reforms enhance social protection, facilitate job creation, and support small business development. The research highlights the importance of effective tax administration and ongoing policy adjustments to maintain fiscal sustainability and inclusive economic growth.
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