TURNOVER TAX RATES AND CALCULATION MECHANISM IN UZBEKISTAN: A COMPREHENSIVE LEGAL AND ECONOMIC ANALYSIS

This article provides a comprehensive analysis of turnover tax rates and their calculation mechanisms in Uzbekistan under the 2026 tax framework. The study examines the legal foundations of turnover taxation, its role in simplifying tax compliance for small and medium-sized enterprises, and its fiscal implications. Particular attention is given to the structure of tax rates, including standard and preferential rates, as well as the determination of the tax base based on gross revenue.