Issues of implementing effective methods in Uzbekistan’s tax policy to mitigate the negative effects of double taxation

Rajapov, Shuxrat

Innovation science and technologiy · 2025-yil

Annotatsiya

This article analyzes the impact of double taxation on both international and domestic tax relations, highlightingits adverse economic consequences and the effective strategies implemented within Uzbekistan’s tax policy to mitigatesuch effects. The study focuses on the principles of tax residency and source-based taxation, the role of internationaltreaties, and modern methods adopted to prevent double taxation. Furthermore, it explores the relevance of OECDguidelines and their legal implementation in Uzbekistan’s national legislation

Maqola ma’lumotlari
MualliflarRajapov, Shuxrat
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-04-30
Jild1
Son4
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17436850
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.17436850 · Maqolaning asl sahifasi

Kalit so‘zlar

double taxation, tax residency, international treaties, tax policy, source of income, tax incentives, Uzbekistan

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARajapov, Shuxrat (2025). ISSUES OF IMPLEMENTING EFFECTIVE METHODS IN UZBEKISTAN’S TAX POLICY TO MITIGATE THE NEGATIVE EFFECTS OF DOUBLE TAXATION. Innovation science and technologiy, 1(4). https://doi.org/10.5281/zenodo.17436850
GOST (OAK)Rajapov, Shuxrat ISSUES OF IMPLEMENTING EFFECTIVE METHODS IN UZBEKISTAN’S TAX POLICY TO MITIGATE THE NEGATIVE EFFECTS OF DOUBLE TAXATION // Innovation science and technologiy. – 2025. – T. 1, № 4. – DOI: 10.5281/zenodo.17436850.
MLARajapov, Shuxrat. “ISSUES OF IMPLEMENTING EFFECTIVE METHODS IN UZBEKISTAN’S TAX POLICY TO MITIGATE THE NEGATIVE EFFECTS OF DOUBLE TAXATION.” Innovation science and technologiy, 1(4), 2025. https://doi.org/10.5281/zenodo.17436850
ChicagoRajapov, Shuxrat. “ISSUES OF IMPLEMENTING EFFECTIVE METHODS IN UZBEKISTAN’S TAX POLICY TO MITIGATE THE NEGATIVE EFFECTS OF DOUBLE TAXATION.” Innovation science and technologiy, 1(4) (2025). https://doi.org/10.5281/zenodo.17436850
HarvardRajapov, Shuxrat (2025) ‘ISSUES OF IMPLEMENTING EFFECTIVE METHODS IN UZBEKISTAN’S TAX POLICY TO MITIGATE THE NEGATIVE EFFECTS OF DOUBLE TAXATION’, Innovation science and technologiy, 1(4). https://doi.org/10.5281/zenodo.17436850
BibTeX
@article{rajapovshuxrat2025,
  title = {ISSUES OF IMPLEMENTING EFFECTIVE METHODS IN UZBEKISTAN’S TAX POLICY TO MITIGATE THE NEGATIVE EFFECTS OF DOUBLE TAXATION},
  author = {Rajapov, Shuxrat},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {4},
  doi = {10.5281/zenodo.17436850},
  url = {https://doi.org/10.5281/zenodo.17436850}
}

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