PROFIT TAX AND ITS IMPACT ON CORPORATE FINANCIAL AND ECONOMIC ACTIVITIES

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:

Profit Tax, Corporate Finance, Business Activities, Tax Compliance, Financial Management, Investment Decisions, Uzbekistan

Abstract

This study examines the role of profit tax in shaping corporate financial and economic activities in Uzbekistan. It analyzes how profit taxation affects business decision-making, investment strategies, and overall corporate performance. The research focuses on the methods of calculating profit tax, reporting requirements, and compliance procedures, as well as their implications for financial planning and resource allocation within companies. By reviewing legal frameworks, statistical data, and practical examples, the study provides recommendations for optimizing profit tax administration to balance revenue generation with fostering corporate growth and efficiency.

 

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References

1.Karimov, A. (2021). Corporate Taxation in Uzbekistan: Profit Tax and Business Performance. Tashkent: Finance University Press.

2.Tursunov, B. (2022). Impact of Profit Tax on Corporate Financial Activities in Uzbekistan. Journal of Taxation and Public Finance, 6(3), 55–72.

3.Bird, R., & Zolt, E. (2019). Taxation and Corporate Behavior: Lessons from Emerging Economies. Cambridge: Cambridge University Press.

4.OECD. (2020). Profit Tax Policies and Business Growth: International Best Practices. 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 Taxation and Economic Development: Case Studies. Washington, D.C.: World Bank Publications.

7.European Commission. (2018). Guidelines on Corporate Taxation and Business Development. 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

PROFIT TAX AND ITS IMPACT ON CORPORATE FINANCIAL AND ECONOMIC ACTIVITIES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1978-1980. https://doi.org/10.55640/

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