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When did Uzbekistan start to make its own tax system?
In 1991, after the country became independent
What was the main goal of the first stage?
To create a national tax system and bring money to the state budget.
What law was made in February 1991?
The law “On Taxes from Enterprises, Associations and Organizations.”
What new law was made in December 1992?
The law “On Income Tax from Citizens.”
What was the goal of the second stage?
To make the tax system work better for a market economy.
What local taxes were added in 1993?
Property tax, land tax, advertising tax, and vehicle tax.
What help did businesses get in this stage?
They got tax benefits and lower tax rates.
How did the government change the income tax?
It simplified the rules and made them the same for all workers.
When was the first Tax Code made?
In 1997
Why was the 1997 Tax Code important?
It put all tax rules together in one book and showed citizens’ and companies’ rights.
What was the main idea of the third stage?
To modernize and simplify the tax system.
What kind of system was made for small businesses?
A simple single-tax system instead of many different taxes.
What happened to tax rates in this time?
They became lower — for example, profit and income taxes were reduced.
What new Tax Code came in 2019?
It reduced VAT from 20% to 15% and started electronic invoicing.
What is the main goal of the tax system today?
To make it digital, fair, and easy to use, and to match international standards.
