THE ESSENCE AND ADMINISTRATION OF TURNOVER TAX IN UZBEKISTAN: A COMPREHENSIVE INSTITUTIONAL AND ECONOMIC ANALYSIS

Authors

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

Keywords:

turnover tax, tax system, Uzbekistan, small business, tax policy, tax reform, fiscal policy, tax administration

Abstract

This study examines the economic essence, legal framework, and administrative procedures of turnover tax in Uzbekistan within the context of recent tax reforms. Particular attention is given to the 2026 amendments to the national tax legislation, which introduce differentiated tax rates, enhanced digital administration, and transitional mechanisms for business growth. The research highlights the advantages of turnover tax in reducing compliance costs and promoting formalization of small businesses, while also addressing its structural limitations, including potential distortions related to profitability and equity.

References

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

Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Tax policy directions and fiscal strategy for 2025–2027. Tashkent.

State Tax Committee of the Republic of Uzbekistan. (2026). Official guidelines on turnover tax administration and reporting procedures.

World Bank. (2024). Uzbekistan Public Finance Review: Enhancing Revenue Mobilization. Washington, DC.

International Monetary Fund. (2023). Republic of Uzbekistan: Staff Report for the Article IV Consultation. Washington, DC.

Organisation for Economic Co-operation and Development. (2022). Tax Policy Reforms in Emerging Economies. Paris.

PwC. (2026). Worldwide Tax Summaries: Uzbekistan.

Ernst & Young. (2026). Tax Alert: Uzbekistan tax reforms and turnover tax updates.

Asian Development Bank. (2024). Supporting Small Business Growth in Central Asia. Manila.

United Nations Development Programme. (2023). Formalization of Informal Economy in Transition Economies.

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Published

2026-03-18

How to Cite

Shogdorov Gayratjon, Turayev Alijon Akmal ugli. (2026). THE ESSENCE AND ADMINISTRATION OF TURNOVER TAX IN UZBEKISTAN: A COMPREHENSIVE INSTITUTIONAL AND ECONOMIC ANALYSIS. Ethiopian International Journal of Multidisciplinary Research, 13(03), 644–648. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5628

Issue

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

Section

Articles