THE ESSENCE AND ADMINISTRATION OF TURNOVER TAX IN UZBEKISTAN: A COMPREHENSIVE INSTITUTIONAL AND ECONOMIC ANALYSIS
Shogdorov GayratjonStudent of Samarkand institute of economics and serviceTurayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhD
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study examines the economic essence, legal framework, and administrative procedures of turnover tax in Uzbekistan within the context of recent tax reforms. Particular attention is given to the 2026 amendments to the national tax legislation, which introduce differentiated tax rates, enhanced digital administration, and transitional mechanisms for business growth. The research highlights the advantages of turnover tax in reducing compliance costs and promoting formalization of small businesses, while also addressing its structural limitations, including potential distortions related to profitability and equity.
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