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International Journal of Research in Social Sciences
Year : 2020, Volume : 10, Issue : 2
First page : ( 80) Last page : ( 86)
Online ISSN : 2249-2496.

History of the Value Added Tax in Uzbekistan: Mistakes, Experience Learned, and Current Problems

Masharipovich Niyazmetov Islombek*, Akbarovich Safarov Umidbek**

*Head of the Department of the Banking and Finance Academy of the Republic of Uzbekistan, Doctor of Economics (DSc)

**Researcher of the Banking and Finance Academy of the Republic of Uzbekistan

Online published on 20 November, 2021.


This article is devoted to the analysis of the formation of the Value Added Tax in the Republic of Uzbekistan, changes occured in the tax mechanism, mistakes made, experience learned and current problems exiting in terms of the value added tax. In addition, the article justifies high fiscal and economic significance of this tax and presents proposals on the improvement of the existing tax mechanism.



Tax, Value added tax, Production, Receipts, Sale, Turnover, Tax regime, Taxation mechanism.


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