PROCEDURE FOR CALCULATING PROFIT TAX AND SUBMITTING TAX REPORTS IN UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli,Bozorboyev Diyorbek Jahongir ugli 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:

corporate income tax, profit tax calculation, tax reporting, tax administration, tax policy, Uzbekistan tax system

Abstract

This article examines the procedure for calculating corporate profit tax and submitting tax reports in the Republic of Uzbekistan based on the current Tax Code and regulatory framework. The study analyzes the methodology for determining the tax base, allowable deductions, tax rates, and reporting requirements. The research highlights the role of tax administration reforms and digital reporting systems in improving transparency and efficiency in the taxation process.

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References

1.Babajanov, A. (2022). Development trends of profit taxation in Uzbekistan. European Journal of Business and Management Research, 7(3), 115–121.

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7.State Tax Committee of the Republic of Uzbekistan. (2024). Tax administration and tax reporting guidelines. Tashkent.

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9.The World Bank. (2023). Tax administration reforms in developing countries. Washington, DC.

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11.O‘zbekiston Respublikasi. (2026). O‘zbekiston Respublikasining Soliq kodeksi. Toshkent.

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Published

2026-03-28

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

PROCEDURE FOR CALCULATING PROFIT TAX AND SUBMITTING TAX REPORTS IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2286-2290. https://doi.org/10.55640/

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