The influence of tax reforms on the prosperity of micro-firms and small businesses in Uzbekistan
The article gives inside into tax system of Uzbekistan, a former Soviet republic. It analyses major tax reforms in the country since the early days of its independence (1991) with special attention given to the simplified method of taxation, used for micro-firms and small businesses (MSEs). The results of 30 in-depths interviews with representatives of MSEs revealed substantial reductions in tax rates (the average tax burden is 14.9 per cent) and overall improvements in the business environment. However, despite the numerous changes in Uzbek taxation, the issues related to tax administration (tax audits, reporting and competence of tax inspectors) make it difficult to operate in Uzbekistan without breaking rules. To be effective and successful, tax reform needs to be accompanied by institutional and structural reform throughout the economy.
Volume (Year): 16 (2009)
Issue (Month): 2 (December)
|Contact details of provider:|| Postal: The United Nations Building, Rajadamnern Nok Avenue, Bangkok 10200|
Phone: (66-2) 288-1234
Fax: (66-2) 288-1000
Web page: http://www.unescap.org/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(2), pages 273-298, June.
- A. Vasilieva & E. Gurvich & V. Subbotin., 2003. "Economic Analysis of Tax Reform," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 6.
- Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 273-98, June.
- Edward R. Gemayel & David A. Grigorian, 2006.
"How Tight is Too Tight? A Look at Welfare Implications of Distortionary Policies in Uzbekistan,"
European Journal of Comparative Economics,
Cattaneo University (LIUC), vol. 3(2), pages 239-261, December.
- David A. Grigorian & Edward R Gemayel, 2005. "How Tight Is Too Tight? A Look at Welfare Implications of Distortionary Policies in Uzbekistan," IMF Working Papers 05/239, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:unt:jnapdj:v:16:y:2009:i:2:p:31-64. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Macroeconomic Policy and Development Division, ESCAP)
If references are entirely missing, you can add them using this form.