VAT IN UZBEKISTAN: NEW RULES, ISSUES, APPLICATIONS, AND COMMON MISTAKES

Authors

  • Xalmanova Shaxzoda Numonovna Student of Samarkand Institute of Economics and Service
  • Rafiyeva Zarina Khusanovna Assistant of Department of Investments and Innovations Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.55640/

Keywords:

value-added tax, VAT, tax system, tax administration, tax legislation, tax reforms, electronic invoices, tax control

Abstract

This paper examines the application of value-added tax in the Republic of Uzbekistan in the context of ongoing tax reforms. It analyzes the theoretical foundations of VAT, current tax legislation, and recent changes in its administration. Particular attention is paid to the practical application of VAT, including common taxpayer errors when calculating the tax base, preparing primary documents, and using electronic invoices. Based on this analysis, the main trends in the development of the VAT system are identified and the need for further improvement of tax administration to increase its efficiency and reduce the administrative burden on business entities is substantiated.

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References

1.Bird, R. M., & Gendron, P. P. (2007). The VAT in developing and transitional countries. Cambridge University Press.

2.Cnossen, S. (2015). Excise tax policy and administration. World Bank Publications.

3.European Commission. (2020). Excise duty tables. Directorate-General for Taxation and Customs Union. https://ec.europa.eu/taxation_customs/

4.IMF. (2018). Tax policy assessment framework. International Monetary Fund. https://www.imf.org

5.Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice (5th ed.). McGraw-Hill Education.

6.OECD. (2021). Consumption tax trends: VAT/GST and excise rates, trends and policy issues. OECD Publishing. https://www.oecd.org/tax/consumption/

7.Rosen, H. S., & Gayer, T. (2014). Public finance (10th ed.). McGraw-Hill Education.

8.Stiglitz, J. E. (2000). Economics of the public sector (3rd ed.). W. W. Norton & Company.

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Published

2025-12-22

Issue

Vol. 4 No. 11 (2025): 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

VAT IN UZBEKISTAN: NEW RULES, ISSUES, APPLICATIONS, AND COMMON MISTAKES. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(11), 2664-2666. https://doi.org/10.55640/

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