GENERAL CHARACTERISTICS OF TAXES PAID BY LEGAL ENTITIES
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Boyarov Yusuf AbdulloyevichPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Аннотация
This article analyzes the general characteristics of taxes paid by legal entities under the 2026 Tax Code of the Republic of Uzbekistan. The study examines main types of corporate taxes, including corporate income tax, value added tax, property tax, land tax, and water resource use tax. It explores their economic significance, contribution to the state budget, digital tax administration, and recent legislative reforms.
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