THE PROCEDURE FOR CALCULATING EXCISE TAX AND TRANSFERRING IT TO THE STATE BUDGET IN UZBEKISTAN

Authors

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

Keywords:

excise tax, indirect taxation, tax policy, tax administration, state budget revenues, Uzbekistan tax system.

Abstract

This article analyzes the procedure for calculating excise tax and transferring it to the state budget in the Republic of Uzbekistan. The study is based on the current Tax Code, existing legislative documents, and official statistical data. The research examines the economic nature of excise tax, its calculation mechanism, and its fiscal significance within the national tax system. Particular attention is paid to taxpayers, taxable objects, the tax base, and the determination of excise tax rates.

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References

Cabinet of Ministers of the Republic of Uzbekistan. (2023). On measures to improve tax administration and strengthen fiscal discipline. Tashkent: Government of Uzbekistan.

Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). State budget execution report of the Republic of Uzbekistan for 2024. Tashkent.

State Tax Committee of the Republic of Uzbekistan. (2024). Annual report on tax revenues and tax administration. Tashkent.

The Republic of Uzbekistan. (2020). Tax Code of the Republic of Uzbekistan. Tashkent: National Database of Legislation. https://lex.uz

International Monetary Fund. (2023). Republic of Uzbekistan: Fiscal transparency and tax policy report. Washington, DC.

Organisation for Economic Co-operation and Development. (2022). Consumption tax trends 2022: VAT, GST and excise rates, trends and policy issues. Paris: OECD Publishing.

Bird, R., & Zolt, E. (2014). Taxation and development: The weakest link? Cheltenham: Edward Elgar Publishing.

Keen, M. (2015). Excise taxation and its role in modern tax systems. Journal of Economic Perspectives, 29(2), 153–172.

PwC. (2024). Worldwide Tax Summaries: Uzbekistan corporate taxation and excise duties. Retrieved from https://taxsummaries.pwc.com

World Bank. (2023). Public finance review of Uzbekistan: Tax policy and fiscal sustainability. Washington, DC: World Bank.

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Published

2026-03-16

How to Cite

Turayev Alijon Akmal ugli, & Boymurodov Hayitmurod. (2026). THE PROCEDURE FOR CALCULATING EXCISE TAX AND TRANSFERRING IT TO THE STATE BUDGET IN UZBEKISTAN. Journal of Applied Science and Social Science, 16(03), 375–378. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/3696

Issue

Vol. 16 No. 03 (2026): Journal of Applied Science and Social Science

Section

Articles

License

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