TAX OBJECT AND TAX BASE OF TURNOVER TAX IN UZBEKISTAN

Authors

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

Keywords:

turnover tax, tax base, tax object, simplified taxation system, tax policy, Uzbekistan tax system.

Abstract

This study examines the tax object and tax base of turnover tax in the Republic of Uzbekistan within the framework of the modern tax system. The research analyzes the legal foundations of turnover taxation established by the Tax Code of Uzbekistan and evaluates its economic significance for small business development. The study applies legal analysis, comparative analysis, and statistical evaluation to examine the structure and functioning of turnover tax.

References

State Tax Committee of the Republic of Uzbekistan. (2024). Tax statistics report of Uzbekistan. Tashkent.

Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Economic development indicators of Uzbekistan. Tashkent.

The Wealth of Nations. (1776/2007). Oxford University Press.

Joseph Stiglitz. (2015). Economics of the Public Sector. W.W. Norton & Company.

Richard Musgrave. (1989). Public Finance in Theory and Practice. McGraw-Hill.

World Bank. (2023). Tax policy reforms in developing economies. Washington, DC.

Tax Code of the Republic of Uzbekistan. (2026). Tashkent.

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Published

2026-03-30

How to Cite

Turayev Alijon Akmal ugli,Mavlonov Nodirjon. (2026). TAX OBJECT AND TAX BASE OF TURNOVER TAX IN UZBEKISTAN. Ethiopian International Journal of Multidisciplinary Research, 13(03), 1330–1334. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5816

Issue

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

Section

Articles