CHANGES IN THE NEW EDITION OF THE TAX CODE OF UZBEKISTAN: TAX INCENTIVES AND RATES
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Shonazarov Xudoyshukur Daniyor ugliPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Annotatsiya
The 2026 amendments to the Tax Code of Uzbekistan represent a significant evolution of the country’s fiscal system. While core tax rates remain stable, the system of tax incentives has been restructured to reduce broad exemptions and implement targeted, performance-based benefits. These reforms aim to enhance transparency, improve compliance, support entrepreneurship, and foster sustainable economic growth. The study analyzes changes in corporate income tax, turnover tax, VAT, and sector-specific incentives, as well as their economic and administrative implications.
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