THE EVOLUTION OF THE VALUE ADDED TAX SYSTEM IN UZBEKISTAN: STAGES OF DEVELOPMENT AND LEGAL FRAMEWORK
Abstract
This article analyzes the stages of formation and development of the Value Added Tax (VAT) system in the Republic of Uzbekistan. It examines the evolution of the VAT mechanism from the years of independence to the present day, as well as changes in its regulatory and legal framework, including amendments introduced to the Tax Code. The article analyzes the dynamics of VAT rate changes, the expansion of the tax base, and the positive effects of digitalization (the electronic invoicing system). Based on the research findings, proposals for further improvement of the VAT system are developed.
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