Vat revenue ratio and fiscal efficiency in Uzbekistan: an analysis based on recent tax reforms

Shamsiyev, Fazliddin, Шамсиев , Фазлиддин, Shamsiyev , Fazliddin

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article evaluates the fiscal efficiency of value added tax in Uzbekistan based on the VAT Revenue Ratio (VRR) indicator in accordance with the OECD methodology. The study analyzes tax reforms implemented during 2019–2024, including the reduction of the VAT rate, the introduction of the electronic invoicing system, and measures aimed at the digitalization of tax administration. The findings confirm that despite the growth of macroeconomic indicators and VAT revenues during this period, the VRR level remained nearly unchanged, while the share of the informal economy, cash-based transactions, and tax exemptions remained important factors affecting VAT collection efficiency.

Maqola ma’lumotlari
MualliflarShamsiyev, Fazliddin, Шамсиев , Фазлиддин, Shamsiyev , Fazliddin
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-04-30
Jild4
Son4
Betlar234-2342
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss4-pp234-2342
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss4-pp234-2342 · Maqolaning asl sahifasi

Kalit so‘zlar

VAT, VAT Revenue Ratio, fiscal efficiency, tax administration, НДС, VAT Revenue Ratio, фискальная эффективность, налоговое администрирование, QQS, VAT Revenue Ratio, fiskal samaradorlik, soliq ma’muriyatchiligi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAShamsiyev, Fazliddin, Шамсиев , Фазлиддин, & Shamsiyev , Fazliddin (2026). VAT REVENUE RATIO AND FISCAL EFFICIENCY IN UZBEKISTAN: AN ANALYSIS BASED ON RECENT TAX REFORMS. Иқтисодий тараққиёт ва таҳлил, 4(4), 234-2342. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp234-2342
GOST (OAK)Shamsiyev, Fazliddin, Шамсиев , Фазлиддин, Shamsiyev , Fazliddin VAT REVENUE RATIO AND FISCAL EFFICIENCY IN UZBEKISTAN: AN ANALYSIS BASED ON RECENT TAX REFORMS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 234-2342. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp234-2342.
MLAShamsiyev, Fazliddin, Шамсиев , Фазлиддин, and Shamsiyev , Fazliddin. “VAT REVENUE RATIO AND FISCAL EFFICIENCY IN UZBEKISTAN: AN ANALYSIS BASED ON RECENT TAX REFORMS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 234-2342, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp234-2342
ChicagoShamsiyev, Fazliddin, Шамсиев , Фазлиддин, and Shamsiyev , Fazliddin. “VAT REVENUE RATIO AND FISCAL EFFICIENCY IN UZBEKISTAN: AN ANALYSIS BASED ON RECENT TAX REFORMS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 234-2342 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp234-2342
HarvardShamsiyev, Fazliddin, Шамсиев , Фазлиддин, and Shamsiyev , Fazliddin (2026) ‘VAT REVENUE RATIO AND FISCAL EFFICIENCY IN UZBEKISTAN: AN ANALYSIS BASED ON RECENT TAX REFORMS’, Иқтисодий тараққиёт ва таҳлил, 4(4), 234-2342. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp234-2342
BibTeX
@article{shamsiyevfazliddin2026,
  title = {VAT REVENUE RATIO AND FISCAL EFFICIENCY IN UZBEKISTAN: AN ANALYSIS BASED ON RECENT TAX REFORMS},
  author = {Shamsiyev, Fazliddin and Шамсиев , Фазлиддин and Shamsiyev , Fazliddin},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {4},
  pages = {234-2342},
  doi = {10.60078/2992-877x-2026-vol4-iss4-pp234-2342},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp234-2342}
}

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