PECULIARITIES OF TAXATION FOR TRADE AND PUBLIC CATERING ENTERPRISES

Authors

  • Alijon Turayev Samarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhD
  • Akobir Samsiyev Master's student at Samarkand branch of Tashkent State University of Economics,

DOI:

https://doi.org/10.55640/

Keywords:

Trade Enterprises, Public Catering, Taxation, Tax Compliance, Financial Management, Sector-specific Taxation, Uzbekistan

Abstract

This study examines the unique characteristics of taxation for trade and public catering enterprises in Uzbekistan. It analyzes the specific tax obligations, calculation methods, and reporting procedures applicable to these sectors. The research evaluates the impact of taxation on operational efficiency, profitability, and compliance, while considering sector-specific challenges such as turnover variability, cash operations, and service-based transactions. By reviewing legal frameworks, statistical data, and practical case studies, the study provides recommendations for improving tax administration and compliance in trade and public catering enterprises.

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References

1.Karimov, A. (2021). Taxation Challenges for Trade and Public Catering Enterprises in Uzbekistan. Tashkent: Finance University Press.

2.Tursunov, B. (2022). Sector-Specific Tax Compliance in Trade and Catering Businesses. Journal of Taxation and Public Finance, 6(4), 47–65.

3.Bird, R., & Zolt, E. (2019). Taxation of Small and Medium Enterprises: International Perspectives. Cambridge: Cambridge University Press.

4.OECD. (2020). Improving Tax Administration in High-Turnover and Service Sectors. 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). Fiscal Policies and Sector-Specific Business Development: Case Studies. Washington, D.C.: World Bank Publications.

7.European Commission. (2018). Guidelines on SME and Service Sector Taxation. 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

PECULIARITIES OF TAXATION FOR TRADE AND PUBLIC CATERING ENTERPRISES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1975-1977. https://doi.org/10.55640/

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