SPECIFIC FEATURES OF TAXATION OF TRADE AND PUBLIC CATERING ENTERPRISES IN UZBEKISTAN
Jabborova DildoraStudent of group IK-423 of Samarkand Institute of Economics and ServiceJaksibekova AknurStudent of group IK-423 of Samarkand Institute of Economics and ServiceErgasheva AzizaSamarkand Institute of Economics and Service Assistant of the Department of "Investment and Innovations"
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Аннотация
This study examines the distinctive characteristics of taxation applied to trade and public catering enterprises in Uzbekistan under the 2026 tax framework. The research focuses on the interaction between simplified and general taxation regimes, the role of turnover-based taxation, and sector-specific fiscal incentives. Using a doctrinal and analytical methodology, the paper evaluates the economic rationale and legal structure of the tax system, highlighting its impact on business behavior, compliance, and fiscal outcomes.
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