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The influence of tax reforms on the prosperity of micro-firms and small businesses in Uzbekistan

  • Dildora Tadjibaeva

    (Deputy Director, Center for Economic Development, Uzbekistan)

  • Iroda Komilova

    ()

    (Senior Lecturer, Westminster International University, Uzbekistan)

Registered author(s):

    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.

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    Article provided by United Nations Economic and Social Commission for Asia and the Pacific (ESCAP) in its journal Asia-Pacific Development Journal.

    Volume (Year): 16 (2009)
    Issue (Month): 2 (December)
    Pages: 31-64

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    Handle: RePEc:unt:jnapdj:v:16:y:2009:i:2:p:31-64
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    1. A. Vasilieva & E. Gurvich & V. Subbotin., 2003. "Economic Analysis of Tax Reform," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 6.
    2. 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.
    3. 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.
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