REGULATORY AND LEGAL BASES OF TAXATION OF FINANCIAL INSTITUTIONS IN UZBEKISTAN

Authors

Abstract

This article analyzes the regulatory and legal frameworks that regulate the taxation of financial institutions in Uzbekistan. It examines current tax policies, identifies issues and makes recommendations to improve tax efficiency, financial sector growth and compliance.

Keywords:

taxation commercial banks microfinance liquidity financial institution tax policy

References

Bálint, L., Horváth. (2013). The impact of Taxation on Bank Leverage and Asset Risk. Research Papers in Economics,

Financial institutions' reporting requirements and the criteria for a good tax system (2022). doi: 10.4324/9781003144427-16

Keen, M. (2011). The Taxation and Regulation of Banks. International Monetary Fund (IMF) Research Paper Series. https://doi.org/10.5089/9781463902179.001.A001.

Komolov Odiljon Sayfiddinovich, (2015). Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan: Practical Approach. Social Science Research Network, doi: 10.2139/SSRN.2731543

Konvisarova V., Elena, V., Ilona, V., Stihiljas., Andrey, V., Koren., Irina, A., Kuzmicheva., Tatjana, E., Danilovskih. (2016). Principles of Profit Taxation of Commercial Banks in Russia and Abroad. International Journal of Economics and Financial Issues, 6(8):189-192.

Kozachuk Olha, Sych., Olena, V., (2022). International experience of bank taxation. Інтелект ХХІ, doi: 10.32782/2415-8801/2022-3.3

Lifshits, I. (2020). Financial Transactions Tax as an Integration Development Instrument in the EU. , 165-172. https://doi.org/10.15211/soveurope52020165172.

Michael, Keen. (2011). 5. The Taxation and Regulation of Banks. IMF Working Papers, doi: 10.5089/9781463902179.001

Mooij, R., & Nicodème, G. (2015). Taxation and regulation of the financial sector. . https://doi.org/10.7551/MITPRESS/9780262027977.001.0001.

Niyazmetov, Mansur, Ruzmatovich., Ostonokulov, Azamat, Abdukarimovich. (2024). Approaches to improving revenue and expense management in Uzbekistan's public sector. International Journal of Science and Research Archive, 12(2):1017-1021. doi: 10.30574/ijsra.2024.12.2.1355

Seyed, Kamal, Sadeghi., Reza, Ranjpor., Fateme, Bagherzadeh, Azar., Soha, Mousavi. (2016). The Effects of Tax Policies on Financial Markets Development. 20(65):37-61.

Urinov, V. (2015). Developing Country Perspectives on Automatic Exchange of Tax Information. Law & Society: Public Law eJournal.

Downloads

Published

How to Cite

REGULATORY AND LEGAL BASES OF TAXATION OF FINANCIAL INSTITUTIONS IN UZBEKISTAN. (2024). Advanced Economics and Pedagogical Technologies, 1(1), 267-276. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp267-276