MODERN METHODS OF CALCULATING TURNOVER TAX

Zarina Khusanovna Rafieva

Authors

Zarina Khusanovna Rafieva Assistant Professor at the Department of Investments and Innovations.

Keywords:

turnover tax, tax rate, tax base, fixed tax, microbusiness, digital commerce, tax calculation methods, tax system of Uzbekistan.

Abstract

This article analyzes modern methods of calculating turnover tax and their economic significance. The study covers the content of the percentage-based method of calculating turnover tax, the fixed-sum method, and the differentiated rate system used for certain types of activities. It also examines the classification of taxpayers by category, mechanisms for determining the tax base, tax approaches used in e-commerce, and practical calculation procedures. The article substantiates the role of modern tax mechanisms in stimulating entrepreneurial activity, simplifying tax administration, and increasing state budget revenues.

References

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“Examples of turnover tax calculation using the interest rate method for 2024–2025” was compiled by the author based on the Tax Code of the Republic of Uzbekistan, Law No. ORQ-1014 (2024), PwC Worldwide Tax Summaries 2025.

“ Fixed turnover tax rates for 2025”: Law No. O’RQ-1014, 24.12.2024 (lex.uz); Amendment to Article 470 of the Tax Code.

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Ministry of Economy and Finance of the Republic of Uzbekistan, "Explanation of the main directions of tax and budget policy for 2025," 2024. https://gov.uz/oz/imv

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Gazeta.uz, “Fixed turnover tax rates for microbusinesses in Uzbekistan may be abolished,” 08.11.2024. https://www.gazeta.uz/oz/2024/11/08/tax

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