SPECIFIC FEATURES OF TAXATION OF TRADE AND PUBLIC CATERING ENTERPRISES IN UZBEKISTAN

Jabborova Dildora, Jaksibekova Aknur, Ergasheva Aziza

Authors

Jabborova Dildora, Jaksibekova Aknur, Ergasheva Aziza Student of group IK-423 of Samarkand Institute of Economics and Service, Samarkand Institute of Economics and Service Assistant of the Department of “Investment and Innovations”

Keywords:

taxation, turnover tax, VAT, public catering, trade enterprises, Uzbekistan, tax policy, fiscal reform

Abstract

This study examines the distinctive characteristics of taxation applied to trade and public catering enterprises in Uzbekistan under the 2026 tax framework. The research focuses on the interaction between simplified and general taxation regimes, the role of turnover-based taxation, and sector-specific fiscal incentives. Using a doctrinal and analytical methodology, the paper evaluates the economic rationale and legal structure of the tax system, highlighting its impact on business behavior, compliance, and fiscal outcomes.