DYNAMICS AND ANALYSIS OF VALUE ADDED TAX REVENUES IN THE STATE BUDGET OF UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.17443846Keywords:
Value Added Tax, state budget, tax revenues, fscal stability, VAT rates, tax base, domestic consumption, budget revenues, structural analysis, economic stagnation.Abstract
The article analyzes the role of Value Added Tax (VAT) revenues and annual growth rates in the state budgetof the Republic of Uzbekistan. The dynamics of VAT revenue of 2017-2024 was considered on the basis of Statistics and
covered the importance of this type of tax in ensuring the maintenance of fscal policy. the share of VAT in the revenues
of the state, state performance, its structural changes and support of the general form have been deeply analyzed. The
article will analyze the existing problems and develop practical recommendations for more effective VAT management
and receipts.
References
Oʻzbekiston Respublikasi Soliq kodeksi (yangi tahriri). – Toshkent: Adolat, 2020. URL: https://lex.uz/docs/4674893
İpek Yolu ve Ötesi Kongre Serisi: Kuşak ve Yol – Fırsatlar ve Çıkmazlar. Özet Kitabı. – Ankara: Ankara Yıldırım Beyazıt
Üniversitesi Yayınları, 2023. URL: https://aybu.edu.tr/sbmyo/
İpek Yolu ve Ötesi Kongre Serisi: Kuşak ve Yol – Fırsatlar ve Zorluklar. Tam Metin Kitabı. – Ankara: Ankara Yıldırım
Beyazıt Üniversitesi Yayınları, 2022. URL: https://aybu.edu.tr/sbmyo/
Musayev, B.X., Xolbo‘tayev, B.S. (2022). Soliq va budjet siyosati. – Toshkent: Iqtisodiyot va moliya nashriyoti.
Abdullaev Munis Kurbonovich, & Kungratov Ilmurod Kuzibay ugli. (2025). THE IMPORTANCE OF DATA SCIENCE IN THE DIGITAL TRANSFORMATION OF THE UZBEKISTAN ECONOMY: EMPIRICAL ANALYSIS AND SCIENTIFIC APPROACHES. Economics and Innovative Technologies, 13(1), 83–90. https://doi.org/10.55439/EIT/vol13_iss1/645
Tanzi, V., & Zee, H. (2000). Tax Policy for Emerging Markets: Developing Countries. IMF Working Paper No. 00/35.
INTERNET MABALARI
https://yashil-iqtisodiyot-taraqqiyot.uz/ journal/index.php/GED /article/download/212/203
https://green-eco.uz/index.php/GED/article/download/2494/2602
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/ GED/ article/ download/171/165
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/ GED/article/ download/171/165