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The Direct Taxation System in Uzbekistan and its Specific Features
Corresponding Author(s) : Abdullaev Dilmurod Aliyar o‘g‘li
American Journal of Economics and Business Management,
Vol. 8 No. 7 (2025): July
Abstract
This article investigates the sources of budget revenue in Uzbekistan and the importance of direct taxes in its formation. Additionally, it examines the category of direct taxes, their unique features of collection, tax rates, and the ongoing reforms aimed at improving the administration of direct taxes and analyzes their impact on tax revenues. This article analyzes the basic principles, formation, stages of development and current mechanisms of the direct taxation system in the Republic of Uzbekistan. In particular, the content and essence of the main direct taxes, such as profit tax, turnover tax, personal income tax, their role in budget revenues and regulation of the economy are highlighted. In addition, studies the impact of recent reforms in Uzbekistan's tax policy, in particular, the impact of innovations such as reducing tax rates, simplifying tax administration, and introducing digital technologies on the direct taxation system. The analysis substantiates the strategic importance of direct taxes in ensuring a fair distribution of the tax burden in the country, supporting entrepreneurial activity, and ensuring budget stability. The conclusions and recommendations provide scientific and practical suggestions for improving the efficiency of the system.
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- Decree of the President of the Republic of Uzbekistan No. DP-158, “On the Strategy ‘Uzbekistan — 2030,’” Sep. 9, 2023.
- [2] D. Sh. Daminov, Improving the mechanism of correct tax calculation in the tax system of Uzbekistan, Abstract of the candidacy dissertation, Tashkent, 2011.
- [3] T. A. Hakim, A. A. Karia, J. David, R. Ginsad, N. Lokman and S. Zolkafli, “Impact of direct and indirect taxes on economic development: A comparison between developed and developing countries,” Cogent Economics & Finance, vol. 10, no. 1, p. 2141423, 2022. [Online]. Available: https://doi.org/10.1080/23322039.2022.2141423
- [4] L. Thaçi and A. Gerxhaliu, “Tax structure and developing countries,” European Journal of Economics and Business Studies, vol. 4, no. 1, pp. 213–220, 2018. [Online]. Available: https://doi.org/10.26417/ejes.v10i1.p220-227
- [5] I. V. Gashchenko, Development of direct taxation in the tax system of Russia: theory and practice, Abstract of the doctoral dissertation, Rostov-on-Don, 2010.
- [6] H. A. Yangiboev, Improving the mechanism for calculating and collecting direct taxes, PhD dissertation, Tashkent, 2022.
- [7] R. Y. Khojakulov, Increasing the importance of direct taxes in the formation of budget revenues, Abstract of the PhD dissertation, Tashkent, 2023.
- [8] R. M. Bâzgan, “The impact of direct and indirect taxes on economic growth: An empirical analysis related to Romania,” in Proc. Int. Conf. on Business Excellence, vol. 12, no. 1, pp. 114–127, May 2018.
- [9] J. Đurović-Todorović, I. Milenković, and B. Kalaš, “The Relationship Between Direct Taxes and Economic Growth in OECD Countries,” Economic Themes, vol. 57, no. 3, pp. 273–286, Sep. 2019.
- [10] N. Balasoiu, I. Chifu, and M. Oancea, “Impact of Direct Taxation on Economic Growth: Empirical Evidence Based on Panel Data Regression Analysis at the Level of EU Countries,” Sustainability, vol. 15, p. 7146, 2023. [Online]. Available: https://doi.org/10.3390/su15097146
- [11] Official website of the Ministry of Economy and Finance of the Republic of Uzbekistan. [Online]. Available: http://www.imv.uz/
- [12] Resolution of the President of the Republic of Uzbekistan No. RP-455, “On measures to ensure the implementation of the Law of the Republic of Uzbekistan ‘On the state budget of the Republic of Uzbekistan,’” Dec. 25, 2024.
- [13] Decree of the President of the Republic of Uzbekistan No. DP-4947, “On the Strategy of Actions for the Further Development of the Republic of Uzbekistan,” Feb. 7, 2017.
- [14] Decree of the President of the Republic of Uzbekistan No. DP-5468, “On the concept of improving the tax policy of the Republic of Uzbekistan,” Jun. 29, 2018.
- [15] Tax Code of the Republic of Uzbekistan, 2020.
- [16] Official website of the National Statistics Committee of the Republic of Uzbekistan. [Online]. Available: http://stat.uz/
References
Decree of the President of the Republic of Uzbekistan No. DP-158, “On the Strategy ‘Uzbekistan — 2030,’” Sep. 9, 2023.
[2] D. Sh. Daminov, Improving the mechanism of correct tax calculation in the tax system of Uzbekistan, Abstract of the candidacy dissertation, Tashkent, 2011.
[3] T. A. Hakim, A. A. Karia, J. David, R. Ginsad, N. Lokman and S. Zolkafli, “Impact of direct and indirect taxes on economic development: A comparison between developed and developing countries,” Cogent Economics & Finance, vol. 10, no. 1, p. 2141423, 2022. [Online]. Available: https://doi.org/10.1080/23322039.2022.2141423
[4] L. Thaçi and A. Gerxhaliu, “Tax structure and developing countries,” European Journal of Economics and Business Studies, vol. 4, no. 1, pp. 213–220, 2018. [Online]. Available: https://doi.org/10.26417/ejes.v10i1.p220-227
[5] I. V. Gashchenko, Development of direct taxation in the tax system of Russia: theory and practice, Abstract of the doctoral dissertation, Rostov-on-Don, 2010.
[6] H. A. Yangiboev, Improving the mechanism for calculating and collecting direct taxes, PhD dissertation, Tashkent, 2022.
[7] R. Y. Khojakulov, Increasing the importance of direct taxes in the formation of budget revenues, Abstract of the PhD dissertation, Tashkent, 2023.
[8] R. M. Bâzgan, “The impact of direct and indirect taxes on economic growth: An empirical analysis related to Romania,” in Proc. Int. Conf. on Business Excellence, vol. 12, no. 1, pp. 114–127, May 2018.
[9] J. Đurović-Todorović, I. Milenković, and B. Kalaš, “The Relationship Between Direct Taxes and Economic Growth in OECD Countries,” Economic Themes, vol. 57, no. 3, pp. 273–286, Sep. 2019.
[10] N. Balasoiu, I. Chifu, and M. Oancea, “Impact of Direct Taxation on Economic Growth: Empirical Evidence Based on Panel Data Regression Analysis at the Level of EU Countries,” Sustainability, vol. 15, p. 7146, 2023. [Online]. Available: https://doi.org/10.3390/su15097146
[11] Official website of the Ministry of Economy and Finance of the Republic of Uzbekistan. [Online]. Available: http://www.imv.uz/
[12] Resolution of the President of the Republic of Uzbekistan No. RP-455, “On measures to ensure the implementation of the Law of the Republic of Uzbekistan ‘On the state budget of the Republic of Uzbekistan,’” Dec. 25, 2024.
[13] Decree of the President of the Republic of Uzbekistan No. DP-4947, “On the Strategy of Actions for the Further Development of the Republic of Uzbekistan,” Feb. 7, 2017.
[14] Decree of the President of the Republic of Uzbekistan No. DP-5468, “On the concept of improving the tax policy of the Republic of Uzbekistan,” Jun. 29, 2018.
[15] Tax Code of the Republic of Uzbekistan, 2020.
[16] Official website of the National Statistics Committee of the Republic of Uzbekistan. [Online]. Available: http://stat.uz/