THE IMPACT OF CORPORATE INCOME TAX ON THE FINANCIAL AND ECONOMIC ACTIVITIES OF ENTERPRISES IN UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli Acting associate professor of the department of “Investment and Innovations”, PhD
  • Abdullayev Daler Student of Samarkand institute of economics and service

Keywords:

corporate income tax, fiscal policy, enterprise finance, investment activity, economic development.

Abstract

 This article analyzes the impact of corporate income tax on the financial and economic activities of enterprises. The research is based on the analysis of the current Tax Code of the Republic of Uzbekistan, national fiscal policy, and statistical data. The study examines how profit taxation affects enterprises’ financial results, investment capacity, and overall economic development. In addition, stable tax policies and tax incentives play an important role in stimulating business activity and supporting sustainable economic growth.

References

Musgrave, R. A., & Musgrave, P. B. (2019). Public finance in theory and practice (5th ed.). McGraw-Hill Education.

OECD. (2023). Corporate taxation and inclusive growth. Organisation for Economic Co-operation and Development.

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PwC. (2025). Worldwide tax summaries: Corporate taxes 2025/26. PricewaterhouseCoopers.

State Tax Committee of the Republic of Uzbekistan. (2025). Tax policy and tax administration report. Tashkent.

The Tax Code of the Republic of Uzbekistan. (2026). National database of legislation of the Republic of Uzbekistan. https://lex.uz

Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Fiscal policy and budget indicators of Uzbekistan. Tashkent.

World Bank. (2024). Uzbekistan economic update: Structural reforms and private sector development. World Bank Publications.

Asian Development Bank. (2023). Tax reform and economic growth in Central Asia. Asian Development Bank.

International Monetary Fund. (2024). Republic of Uzbekistan: Staff report for the Article IV consultation. IMF.

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Published

2026-03-16

How to Cite

Turayev Alijon Akmal ugli, & Abdullayev Daler. (2026). THE IMPACT OF CORPORATE INCOME TAX ON THE FINANCIAL AND ECONOMIC ACTIVITIES OF ENTERPRISES IN UZBEKISTAN. Ethiopian International Journal of Multidisciplinary Research, 13(03), 498–502. Retrieved from https://eijmr.org/index.php/eijmr/article/view/5581

Issue

Vol. 13 No. 03 (2026): Volume 13 Issue 03

Section

Articles