TAX OBJECT AND TAX BASE OF TURNOVER TAX IN UZBEKISTAN

This study examines the tax object and tax base of turnover tax in the Republic of Uzbekistan within the framework of the modern tax system. The research analyzes the legal foundations of turnover taxation established by the Tax Code of Uzbekistan and evaluates its economic significance for small business development. The study applies legal analysis, comparative analysis, and statistical evaluation to examine the structure and functioning of turnover tax.