PECULIARITIES OF TAXATION OF TRADE AND PUBLIC CATERING ENTERPRISES IN UZBEKISTAN

Authors

  • Saydullayev Yusuf Zafarjon ugli, Turayev Alijon Akmal ugli Student of Samarkand institute of economics and service, Acting associate professor of the department of “Investment and Innovations”, PhD

DOI:

https://doi.org/10.55640/

Keywords:

taxation, trade enterprises, public catering, tax policy, VAT, service sector, Uzbekistan.

Abstract

This article analyzes the peculiarities of taxation of trade and public catering enterprises in Uzbekistan. The study examines the main taxes applied to these sectors, including corporate income tax, value-added tax, and social tax, as well as recent tax reforms aimed at improving tax administration. The results show that effective taxation mechanisms and tax incentives contribute to increasing budget revenues, enhancing transparency, and supporting the development of the service sector.

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References

1.Organisation for Economic Co-operation and Development. (2022). Consumption tax trends 2022: VAT/GST and excise rates, trends and policy issues. OECD Publishing. https://doi.org/10.1787/ctt-2022-en

2.State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax revenues and tax administration in Uzbekistan. Tashkent.

3.State Tax Committee of the Republic of Uzbekistan. (2024). Statistical data on tax revenues of the service sector. Tashkent.

4.The World Bank. (2023). Uzbekistan public finance review: Strengthening fiscal policy for sustainable growth. World Bank Publications.

5.The World Bank. (2024). Digitalization of tax administration in emerging economies. Washington, DC.

6.Tax Code of the Republic of Uzbekistan. (2026). National database of legislation of the Republic of Uzbekistan. Tashkent.

7.Uzbekistan Statistics Agency. (2025). Statistical review of the service sector in Uzbekistan. Tashkent.

8.Uzbekistan Ministry of Economy and Finance. (2024). Fiscal policy directions and tax reforms in Uzbekistan. Tashkent.

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Published

2026-03-17

Issue

Vol. 5 No. 03 (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 OF TRADE AND PUBLIC CATERING ENTERPRISES IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1202-1206. https://doi.org/10.55640/

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