COMPOSITION OF VALUE ADDED TAXPAYERS IN THE REPUBLIC OF UZBEKISTAN

Abstract

This study examines the composition of value added taxpayers in the Republic of Uzbekistan and analyzes the legal and economic factors determining their participation in the national VAT system. The research is based on the provisions of the current Tax Code of Uzbekistan, legislative reforms implemented within the framework of tax policy modernization, and statistical data related to tax administration. The analysis identifies the main categories of VAT taxpayers, including resident legal entities, individual entrepreneurs exceeding the established turnover threshold, foreign companies operating through permanent establishments, importers of goods, and foreign providers of electronic services. The study highlights the importance of VAT in the formation of state budget revenues and evaluates the impact of recent legislative changes on the expansion of the tax base and improvement of tax administration mechanisms.