Publication Details
Issue: Vol 9, No 2 (2026)
ISSN: 2576-5973
Abstract
This article examines the anticipated changes to the turnover tax regime in Uzbekistan in 2026 as an instrument of business taxation and budget revenue stability. Using comparative legal analysis, institutional assessment, and scenario-based evaluation of compliance costs, the study identifies key reform vectors, likely effects on small business formalization, and risks of base erosion, offering policy-relevant scientific conclusions.
Keywords
Turnover tax
tax reform
small business taxation
compliance costs
Uzbekistan
fiscal policy
tax administration