TURNOVER TAX RATES AND CALCULATION MECHANISM IN UZBEKISTAN: A COMPREHENSIVE LEGAL AND ECONOMIC ANALYSIS
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Turabekov AlibekPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Аннотация
This article provides a comprehensive analysis of turnover tax rates and their calculation mechanisms in Uzbekistan under the 2026 tax framework. The study examines the legal foundations of turnover taxation, its role in simplifying tax compliance for small and medium-sized enterprises, and its fiscal implications. Particular attention is given to the structure of tax rates, including standard and preferential rates, as well as the determination of the tax base based on gross revenue.
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