TURNOVER TAX RATES AND CALCULATION MECHANISM IN UZBEKISTAN: A COMPREHENSIVE LEGAL AND ECONOMIC ANALYSIS
DOI:
https://doi.org/10.55640/Keywords:
turnover tax, tax rates, tax calculation, Uzbekistan tax system, SMEs, simplified taxation, fiscal policyAbstract
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.
References
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2.President of the Republic of Uzbekistan. (2019). On approval of the Concept of improving the tax policy of the Republic of Uzbekistan. Tashkent.
3.President of the Republic of Uzbekistan. (2023–2025). Decrees and resolutions on further improvement of tax administration and support of entrepreneurship.
4.Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Main directions of fiscal policy for 2026 and budget parameters. Tashkent.
5.State Tax Committee of the Republic of Uzbekistan. (2024). Official guidelines on the application of turnover tax and simplified taxation regimes. Tashkent.
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7.International Monetary Fund. (2022). Tax Policy for Emerging Markets and Developing Economies. Washington, DC.
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9.Organisation for Economic Co-operation and Development (OECD). (2015). Taxation of SMEs and Entrepreneurship. Paris: OECD Publishing.
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