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Study on Causes of Taxation SystemÂ’s Inefficiency: Evidence from Uzbekistan

Author

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  • Islambek Niyazmetov

    (Banking and Finance Academy of the Republic of Uzbekistan, Tashkent, Uzbekistan)

Abstract

This paper is intended to find main reasons of taxation systemÂ’s inefficiency leading to frequent changes in tax legislation. UzbekistanÂ’s tax system has been chosen as a sample for the study and has been analyzed using qualitative analyzes, such as logical comparison, analyzes of legislation, detextualization. We found that the main reason of frequent changes in tax legislation in Uzbekistan is the structure of tax system, where the fundamental principle is not followed. Beside of it, allowance of the current system to have an unequal tax burden on taxpayers, existence number of inefficient tax forms and constraints associated with the need to operate with too differentiated types of taxes and tax regimes have shown that can be the cause of overall inefficiency of the tax system of the country.

Suggested Citation

  • Islambek Niyazmetov, 2018. "Study on Causes of Taxation SystemÂ’s Inefficiency: Evidence from Uzbekistan," International Journal of Management Science and Business Administration, Inovatus Services Ltd., vol. 4(3), pages 60-72, March.
    • Handle: RePEc:mgs:ijmsba:v:4:y:2018:i:3:p:60-72
    DOI: 10.18775/ijmsba.1849-5664-5419.2014.43.1007
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    More about this item

    Keywords

    Taxation; Tax system; Uzbekistan; Principles of taxation; Tax Code;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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