SOCIAL TAX BENEFITS AND PAYMENT PROCEDURES IN UZBEKISTAN: INSTITUTIONAL FRAMEWORK AND ECONOMIC IMPLICATIONS

Authors

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

DOI:

https://doi.org/10.55640/

Keywords:

social tax, tax benefits, employment promotion, entrepreneurship, fiscal policy, payment procedures, Uzbekistan

Abstract

 The article examines social tax benefits and payment procedures in Uzbekistan, focusing on the legal framework, current Tax Code provisions, and regulatory mechanisms. The study analyzes how social tax incentives impact employment, stimulate entrepreneurship, and promote economic activity among various social groups, including youth and vulnerable populations. Findings demonstrate that tax reforms enhance social protection, facilitate job creation, and support small business development. The research highlights the importance of effective tax administration and ongoing policy adjustments to maintain fiscal sustainability and inclusive economic growth.

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References

1.Abdullaeva, D., & Karimov, S. (2024). Modern trends in social taxation and employment stimulation in Uzbekistan. Journal of Fiscal Policy Studies, 12(2), 45–62.

2.Islomov, R. (2023). Legal framework and social tax administration in Uzbekistan. Tashkent: Economics and Law Publishing.

3.Tashkent State University of Economics. (2025). Annual statistical report on social taxes and employment. Tashkent: TSUE Press.

4.Makhmudov, A., & Tursunov, B. (2022). Tax incentives and small business development in Uzbekistan. Central Asian Economic Review, 8(1), 75–89.

5.Soliq kodeksi O‘zbekiston Respublikasi. (2026). O‘zbekiston Respublikasi Soliq kodeksi. Tashkent: Adolat.

6.World Bank. (2023). Uzbekistan: Employment and labor market indicators. https://www.worldbank.org/en/country/uzbekistan/publication/employment-labor-indicators

7.OECD. (2024). Tax policy reforms in Central Asia: Uzbekistan case study. Paris: OECD Publishing.

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Published

2026-03-22

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

SOCIAL TAX BENEFITS AND PAYMENT PROCEDURES IN UZBEKISTAN: INSTITUTIONAL FRAMEWORK AND ECONOMIC IMPLICATIONS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1722-1726. https://doi.org/10.55640/

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