Compliance and administration problems of the VAT mechanism of Uzbekistan

Rakhmonov , Azizjon, Safarov , Umidbek, Рахмонов , Азизжон, Сафаров , Умидбек, Рахмонов , Азизжон, Сафаров , Умидбек

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2021-yil

Annotatsiya

The article provides an overview of the theoretical literature on assessing the effectiveness of the VAT mechanism and ways to improve it. Also, on the basis of existing methodologies, the level of effectiveness of the VAT mechanism in Uzbekistan and the factors affecting it are studied. The fiscal potential of the VAT mechanism was assessed using the C-efficiency indicator. This indicator is based on an estimate of the difference between actual VAT revenue and the amount of VAT that could be collected based on an ideal tax mechanism that would tax all final consumption expenditure in the economy at a single rate. According to the analysis, the VAT mechanism in Uzbekistan is found to be half as effective as its ideal potential. It was noted that the low efficiency of the VAT mechanism is mainly due to two factors: policy gap (the availability of various incentives and preferences) and compliance gap (a low level of timely and full compliance with tax obligations).

Maqola ma’lumotlari
MualliflarRakhmonov , Azizjon, Safarov , Umidbek, Рахмонов , Азизжон, Сафаров , Умидбек, Рахмонов , Азизжон, Сафаров , Умидбек
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2021-08-30
Jild2
Son7/S
Betlar113-137
TilIngliz
DOI10.47689/2181-1415-vol2-iss7/s-pp113-137
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol2-iss7/s-pp113-137 · Maqolaning asl sahifasi

Kalit so‘zlar

ҚҚС, С-самарадорлик, якуний истеъмол, солиқ ставкаси, солиқ сиёсатидаги тафовут, комплаенсдаги тафовут, НДС, C-эффективность, конечное потребление, ставка налога, разница в налоговой политике, разница в комплаенсе, VAT, C-efficiency, final consumption, tax rate, policy gap, compliance gap

Iqtibos keltirish

APARakhmonov , Azizjon, Safarov , Umidbek, Рахмонов , Азизжон, Сафаров , Умидбек, Рахмонов , Азизжон, & Сафаров , Умидбек (2021). Compliance and administration problems of the VAT mechanism of Uzbekistan. Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(7/S), 113-137. https://doi.org/10.47689/2181-1415-vol2-iss7/s-pp113-137
GOST (OAK)Rakhmonov , Azizjon va b. Compliance and administration problems of the VAT mechanism of Uzbekistan // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2021. – T. 2, № 7/S. – P. 113-137. – DOI: 10.47689/2181-1415-vol2-iss7/s-pp113-137.
MLARakhmonov , Azizjon, Safarov , Umidbek, Рахмонов , Азизжон, Сафаров , Умидбек, Рахмонов , Азизжон, and Сафаров , Умидбек. “Compliance and administration problems of the VAT mechanism of Uzbekistan.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(7/S), 113-137, 2021. https://doi.org/10.47689/2181-1415-vol2-iss7/s-pp113-137
ChicagoRakhmonov , Azizjon, Safarov , Umidbek, Рахмонов , Азизжон, Сафаров , Умидбек, Рахмонов , Азизжон, and Сафаров , Умидбек. “Compliance and administration problems of the VAT mechanism of Uzbekistan.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(7/S), 113-137 (2021). https://doi.org/10.47689/2181-1415-vol2-iss7/s-pp113-137
HarvardRakhmonov , Azizjon, Safarov , Umidbek, Рахмонов , Азизжон, Сафаров , Умидбек, Рахмонов , Азизжон, and Сафаров , Умидбек (2021) ‘Compliance and administration problems of the VAT mechanism of Uzbekistan’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(7/S), 113-137. https://doi.org/10.47689/2181-1415-vol2-iss7/s-pp113-137
BibTeX
@article{rakhmonovazizjon2021,
  title = {Compliance and administration problems of the VAT mechanism of Uzbekistan},
  author = {Rakhmonov , Azizjon and Safarov , Umidbek and Рахмонов , Азизжон and Сафаров , Умидбек and Рахмонов , Азизжон and Сафаров , Умидбек},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2021},
  volume = {2},
  number = {7/S},
  pages = {113-137},
  doi = {10.47689/2181-1415-vol2-iss7/s-pp113-137},
  url = {https://doi.org/10.47689/2181-1415-vol2-iss7/s-pp113-137}
}

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