Analysis of reforms implemented in Uzbekistan to improve VAT administration

Butaev, Utkir, Бутаев, Уткир, Бўтаев, Ўткир

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2026-yil

Annotatsiya

This article analyzes the mechanisms for reforming the current administration of value-added tax (VAT) in Uzbekistan. The study examines the legislative framework of VAT, existing administrative processes, and their impact on the business environment and investment activity. Additionally, the research identifies bureaucratic obstacles faced by VAT payers, the complexities of the tax refund system, and issues related to tax reporting, while scientifically substantiating ways to address these challenges. The article also presents proposals for improving and enhancing the effectiveness of VAT administration in Uzbekistan in accordance with modern international practices.

Maqola ma’lumotlari
MualliflarButaev, Utkir, Бутаев, Уткир, Бўтаев, Ўткир
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2026-01-25
Jild7
Son1/S
Betlar97-107
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.47689/2181-1415-vol7-iss1/s-pp97-107
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol7-iss1/s-pp97-107 · Maqolaning asl sahifasi

Kalit so‘zlar

қўшилган қиймат солиғи, солиқ маъмурчилиги, солиқ ислоҳоти, Ўзбекистон, солиқ сиёсати, такомиллаштириш, налог на добавленную стоимость, налоговое администрирование, налоговая реформа, Узбекистан, налоговая политика, совершенствование, value-added tax, tax administration, tax reform, Uzbekistan, tax policy, improvement

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAButaev, Utkir, Бутаев, Уткир, & Бўтаев, Ўткир (2026). Analysis of reforms implemented in Uzbekistan to improve VAT administration. Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(1/S), 97-107. https://doi.org/10.47689/2181-1415-vol7-iss1/s-pp97-107
GOST (OAK)Butaev, Utkir, Бутаев, Уткир, Бўтаев, Ўткир Analysis of reforms implemented in Uzbekistan to improve VAT administration // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2026. – T. 7, № 1/S. – P. 97-107. – DOI: 10.47689/2181-1415-vol7-iss1/s-pp97-107.
MLAButaev, Utkir, Бутаев, Уткир, and Бўтаев, Ўткир. “Analysis of reforms implemented in Uzbekistan to improve VAT administration.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(1/S), 97-107, 2026. https://doi.org/10.47689/2181-1415-vol7-iss1/s-pp97-107
ChicagoButaev, Utkir, Бутаев, Уткир, and Бўтаев, Ўткир. “Analysis of reforms implemented in Uzbekistan to improve VAT administration.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(1/S), 97-107 (2026). https://doi.org/10.47689/2181-1415-vol7-iss1/s-pp97-107
HarvardButaev, Utkir, Бутаев, Уткир, and Бўтаев, Ўткир (2026) ‘Analysis of reforms implemented in Uzbekistan to improve VAT administration’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(1/S), 97-107. https://doi.org/10.47689/2181-1415-vol7-iss1/s-pp97-107
BibTeX
@article{butaevutkir2026,
  title = {Analysis of reforms implemented in Uzbekistan to improve VAT administration},
  author = {Butaev, Utkir and Бутаев, Уткир and Бўтаев, Ўткир},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2026},
  volume = {7},
  number = {1/S},
  pages = {97-107},
  doi = {10.47689/2181-1415-vol7-iss1/s-pp97-107},
  url = {https://doi.org/10.47689/2181-1415-vol7-iss1/s-pp97-107}
}

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