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| Open Access | DEVELOPMENT OF THE “TAX FREE” SYSTEM IN UZBEKISTAN BASED ON FOREIGN EXPERIENCE
Safarov Giyosiddin Abdullaevich , DSc, professor of "Taxes and taxation" department, Tashkent State University of EconomicsAbstract
This paper investigates the “Tax Free” system in foreign countries and Uzbekistan, as well as its importance in the development of the country’s economy. Moreover, the paper highlights the prospects for the development of the “Tax Free” system in Uzbekistan based on foreign experience.
Keywords
Tax Free, VAT, VAT rate, operator, tourism, retail trade.
References
Presidential Decree of the Republic of Uzbekistan No. PF-60 dated January 28, 2022, “On the Development Strategy of New Uzbekistan for 2022–2026,” https://lex.uz/docs/5841063
Resolution No. 653 of the Cabinet of Ministers of the Republic of Uzbekistan dated November 8, 2022, “On the Introduction of a VAT Refund System for Foreign Citizens upon Departure from the Territory of the Republic of Uzbekistan for Previously Purchased Goods,” https://lex.uz/docs/6278382
Golubtsova E.V., Goloshchapova A.S., Oganova A.S. Development of the Tax Free System in Russia Based on Foreign Experience. International Journal of Professional Science, No. 11-2019.
Paulov P.A., Kraskina E.Yu. Comparative Characteristics of the Tax Free System in the Russian Federation and Foreign Countries. International Journal of Humanities and Natural Sciences, Vol. 2-1 (53), 2021.
Data from the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan.
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This work is licensed under a Creative Commons Attribution 4.0 International License.