INDIRECT TAXES LEVIED ON LEGAL ENTITIES AND THEIR IMPACT ON CORPORATE FINANCIAL AND ECONOMIC ACTIVITIES

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Authors: Alijon Turayev, To'xtasin Asqaraliyev
Cited by: 0

Abstract

This study examines indirect taxes levied on legal entities in Uzbekistan and their impact on corporate financial and economic activities. The research analyzes the legal framework, calculation methods, reporting procedures, and compliance requirements for corporate taxpayers. It evaluates how indirect taxes, such as value-added tax (VAT) and excise duties, influence corporate financial management, investment decisions, and overall business performance. By reviewing legislation, statistical data, and case studies, the study provides recommendations to optimize tax administration, improve compliance, and mitigate adverse effects on corporate operations.

Fields of Study & Subjects

Economic and Fiscal Studies Corporate Taxation and Avoidance Taxation and Legal Issues

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
6 February 2026
Document type
Dataset