SOCIAL TAX BENEFITS AND PAYMENT PROCEDURES IN UZBEKISTAN: INSTITUTIONAL FRAMEWORK AND ECONOMIC IMPLICATIONS

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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