This study examines indirect taxes levied on legal entities in Uzbekistan and their impact on corporate financial and economic activities. The research analyzes the legal framework, calculation methods, reporting procedures, and compliance requirements for corporate taxpayers. It evaluates how indirect taxes, such as value-added tax (VAT) and excise duties, influence corporate financial management, investment decisions, and overall business performance. By reviewing legislation, statistical data, and case studies, the study provides recommendations to optimize tax administration, improve compliance, and mitigate adverse effects on corporate operations.

Indirect Taxes, Corporate Taxation, Legal Entities, VAT, Excise Duties, Corporate Finance, Tax Impact, Uzbekistan

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