THE ROLE AND IMPORTANCE OF VALUE ADDED TAX IN THE REVENUES OF THE STATE BUDGET OF UZBEKISTAN

Authors

  • Shirinov Sabir Erkinovich DSc., Professor of the Department of Tax and Taxation, Tashkent State University of Economics Author

Keywords:

Value added tax, tax base, tax object, absolute value, taxpayers, growth rate, share, indirect tax.

Abstract

The article analyzes the current state of value-added taxation in Uzbekistan, including absolute values, growth rates, and the share of tax revenues, indirect taxes, and value-added tax in the state budget of Uzbekistan. The proportions of value-added tax and indirect taxes in the structure of tax revenues for the state budget of Uzbekistan were analyzed. It was determined that a significant portion of the state budget revenues of Uzbekistan is generated from value-added tax.

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Published

2025-12-12

Issue

Vol. 1 No. 12 (2025): GER

Section

Articles

How to Cite

THE ROLE AND IMPORTANCE OF VALUE ADDED TAX IN THE REVENUES OF THE STATE BUDGET OF UZBEKISTAN. (2025). Global Economic Review: Journal of Economics, Policy, and Business Development, 1(12), 6-13. https://ecomindspress.com/index.php/ger/article/view/234