MECHANISM OF IMPLEMENTATION OF NATIONAL TAXES IN THE REPUBLIC OF UZBEKISTAN

Authors

  • Alijon Turayev Samarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhD
  • Abdurauf Abdulazizov Student at Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.55640/

Keywords:

National Taxes, Tax Administration, Compliance, Income Tax, Value-Added Tax, Excise Duties, Uzbekistan

Abstract

This study examines the mechanism of implementation of national taxes in the Republic of Uzbekistan. It analyzes the legal framework, procedures for calculation, collection, reporting, and compliance, as well as the impact of national taxes on state revenue and economic development. The research evaluates how national taxes, including income tax, value-added tax, and excise duties, are administered and identifies challenges in practical application. By reviewing laws, statistical data, and practical case studies, the study provides recommendations to improve efficiency, transparency, and effectiveness of national tax administration.

 

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References

1.Karimov, A. (2021). National Taxation in Uzbekistan: Legal and Practical Aspects. Tashkent: Finance University Press.

2.Tursunov, B. (2022). Administration and Compliance of National Taxes. Journal of Taxation and Public Finance, 6(7), 39–58.

3.Bird, R., & Zolt, E. (2019). National Taxes and Fiscal Policy in Emerging Economies. Cambridge: Cambridge University Press.

4.OECD. (2020). Best Practices in National Tax Administration. Paris: OECD Publishing.

5.State Tax Committee of the Republic of Uzbekistan. (2023). Tax Code of the Republic of Uzbekistan. Tashkent: Government Printing House.

6.World Bank. (2021). National Tax Systems and Revenue Collection: Case Studies. Washington, D.C.: World Bank Publications.

7.European Commission. (2018). Guidelines on National Tax Policy and Administration. Brussels: European Union.

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Published

2026-01-24

Issue

Vol. 5 No. 01 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

MECHANISM OF IMPLEMENTATION OF NATIONAL TAXES IN THE REPUBLIC OF UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1969-1971. https://doi.org/10.55640/

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