Author: Mirzayev, Zakir Abdullayevich

Annotation: This article provides a comprehensive analysis of the status, dynamics, and composition of the key tax rates and the tax base within the tax system of the Republic of Uzbekistan. As a result of tax reforms implemented between 2018 and 2024, the VAT rate was reduced from 20% to 12%, while the income tax rate was lowered from 13% to 12%. The central theme of this research is the expansion of the tax base, the reduction of the informal economy, and the equitable distribution of the tax burden. The findings indicate that while tax reforms contributed to an increase in tax revenues from 22.4% to 27.2% of GDP, the issue of the informal sector remains a pressing concern.

Keywords: tax rate, tax base, VAT, profit tax, tax reform, shadow economy, tax burden, Uzbekistan.

Pages in journal: 666 - 674