THE PROCESS OF CALCULATING AND SUBMITTING VALUE ADDED TAX REPORTS IN UZBEKISTAN: INSTITUTIONAL MECHANISMS AND ADMINISTRATIVE EFFICIENCY

Authors

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

Keywords:

Value Added Tax, VAT calculation, VAT reporting, digital tax administration, Uzbekistan fiscal policy.

Abstract

This study examines the process of calculating and submitting VAT reports, focusing on legal, administrative, and digital mechanisms introduced in recent years. The research analyzes the structure of VAT, the calculation of input and output taxes, electronic invoicing systems, and automated reporting procedures. The findings indicate that digitalization has significantly increased transparency, reduced administrative burdens, and improved tax compliance. The study also highlights challenges faced by small and medium-sized enterprises in understanding complex VAT regulations.

References

Tax Code of the Republic of Uzbekistan. (2024). Tashkent: National database of legislation of the Republic of Uzbekistan.

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

Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Budget policy and macroeconomic indicators for 2026. Tashkent.

State Statistics Committee of the Republic of Uzbekistan. (2025). Statistical yearbook of Uzbekistan. Tashkent.

Richard M. Bird, & PierrePascal Gendron. (2021). The VAT in developing and transitional countries. Cambridge University Press.

Liam Ebrill, Michael Keen, JeanPaul Bodin, & Victoria Summers. (2001). The modern VAT. International Monetary Fund.

International Monetary Fund. (2023). Revenue administration modernization in developing economies. Washington, DC.

World Bank. (2023). Public finance review of Uzbekistan: Tax policy and administration reforms. Washington, DC.

Organisation for Economic Cooperation and Development. (2022). Consumption tax trends 2022: VAT/GST and excise rates. OECD Publishing.

Jonathan Gruber. (2022). Public finance and public policy (7th ed.). Worth Publishers.

Harvey S. Rosen, & Ted Gayer. (2021). Public finance (11th ed.). McGraw-Hill Education.

Asian Development Bank. (2024). Fiscal reforms and tax policy modernization in Central Asia. Manila.

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Published

2026-03-16

How to Cite

Turayev Alijon Akmal ugli, & Abduhamidov Muhammadali. (2026). THE PROCESS OF CALCULATING AND SUBMITTING VALUE ADDED TAX REPORTS IN UZBEKISTAN: INSTITUTIONAL MECHANISMS AND ADMINISTRATIVE EFFICIENCY. Ethiopian International Journal of Multidisciplinary Research, 13(03), 493–497. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5580

Issue

Vol. 13 No. 03 (2026): Volume 13 Issue 03

Section

Articles