GENERAL CHARACTERISTICS OF TAXES PAID BY LEGAL ENTITIES
DOI:
https://doi.org/10.55640/Keywords:
legal entities, corporate taxation, Tax Code 2026, Uzbekistan, fiscal policyAbstract
This article analyzes the general characteristics of taxes paid by legal entities under the 2026 Tax Code of the Republic of Uzbekistan. The study examines main types of corporate taxes, including corporate income tax, value added tax, property tax, land tax, and water resource use tax. It explores their economic significance, contribution to the state budget, digital tax administration, and recent legislative reforms.
References
1.Law of the Republic of Uzbekistan. (2025). Tax Code of the Republic of Uzbekistan (Amendments effective 1 January 2026). Tashkent: Lex.uz. (Tax Code provisions defining corporate taxes and rates).
2.Senate of the Republic of Uzbekistan. (2025, December 18). Law on Amendments and Additions to Certain Legislative Acts in Connection with Adoption of Tax and Fiscal Policy Directions for 2026. Tashkent: UzDaily. (Describes key tax rates and legal amendments for 2026).
3.Ministry of Economy and Finance of the Republic of Uzbekistan. (2025, November 26). Draft tax policy for 2026: core tax rates remain unchanged. Kun.uz. (Reports that corporate income tax rate remains at 15%, VAT at 12%, and property tax at 1.5% for 2026).
4.Ministry of Economy and Finance of the Republic of Uzbekistan. (2025, December 23). Uzbekistan reveals nation’s tax policy for 2026. TurkicWorld. (Provides framework of tax rates under the approved 2026 budget law including property and social taxes).
5.PricewaterhouseCoopers. (2026). Uzbekistan: Corporate tax and turnover tax summary. PwC. (Details corporate income tax regime, CIT rates, and simplified tax regime for legal entities under 2026 framework).
6.KPMG. (2025). Uzbekistan: Tax incentives for legal entities effective 2026. KPMG Tax Newsflash. (Explains tax incentives available for enterprises transitioning to VAT and CIT regimes).
7.Ernst & Young. (2026). Uzbekistan tax updates effective from 2026. EY Global Tax Alerts. (Outlines official legislative amendments incorporated in 2026 Tax Code and automatic preparation of certain tax returns).
8.OECD. (2023). Improving the legal environment for business and investment in Central Asia. OECD Publishing. (Provides background on tax reforms in the region and historical context of Uzbekistan’s tax policy evolution).
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