THE OBJECT AND TAX BASE OF SOCIAL TAX IN UZBEKISTAN: A COMPREHENSIVE LEGAL AND ECONOMIC ANALYSIS

This article provides a comprehensive analysis of the object and tax base of social tax in the Republic of Uzbekistan under the 2026 tax legislation. The study examines the legal framework governing social tax and explores its economic implications, particularly its relationship with labor remuneration and employment practices. The research identifies that the taxable object arises from labor relations, while the tax base is formed by the total remuneration paid to employees. The paper also evaluates recent reforms aimed at expanding the taxpayer base and improving tax administration. It is concluded that social tax plays a crucial role in ensuring stable financing of social protection systems, while also influencing labor market dynamics and formalization processes.

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