NATIONAL TAXES LEVIED ON LEGAL ENTITIES AND THEIR PECULIARITIES

Authors

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

DOI:

https://doi.org/10.55640/

Keywords:

Corporate Taxes, Legal Entities, Taxation Methodology, Compliance, Corporate Finance, National Taxes, Uzbekistan

Abstract

This study examines national taxes levied on legal entities in the Republic of Uzbekistan and their sector-specific peculiarities. It analyzes the legal framework, tax calculation methods, reporting obligations, and compliance procedures applicable to corporate taxpayers. The research evaluates how taxation affects corporate financial management, profitability, and strategic decision-making. By reviewing laws, statistical data, and practical case studies, the study provides recommendations to optimize tax administration, ensure compliance, and enhance the efficiency of revenue collection from legal entities.

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References

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

2.Tursunov, B. (2022). Administration and Compliance of Taxes on Legal Entities. Journal of Taxation and Public Finance, 6(8), 41–60.

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

4.OECD. (2020). Best Practices in Corporate 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). Corporate Tax Systems and Compliance: Case Studies. Washington, D.C.: World Bank Publications.

7.European Commission. (2018). Guidelines on Corporate 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

NATIONAL TAXES LEVIED ON LEGAL ENTITIES AND THEIR PECULIARITIES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1972-1974. https://doi.org/10.55640/

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