Ўзбекистон ҚҚС механизмининг комплаенс ва маъмурчилик муаммолари

Азизжон  Рахмонов; Умидбек  Сафаров

doi:10.47689/2181-1415-vol2-iss7/S-pp113-137

Azizjon Rakhmonov senior Lecturer, Yeoju Technical Institute in Tashkent, Deputy Head of the Department for the Improvement of Tax and Tariff Policy Projects, Institute for Fiscal Studies under Ministry of Finance, Tashkent, Uzbekistan
Umidbek Safarov tax Consultant, United Tax Advisors, Tashkent, Uzbekistan

DOI

https://doi.org/10.47689/2181-1415-vol2-iss7/S-pp113-137

Keywords

VAT , C-efficiency , final consumption , tax rate , policy gap , compliance gap

Abstract

The article provides an overview of the theoretical literature on assessing the effectiveness of the VAT mechanism and ways to improve it. Also, on the basis of existing methodologies, the level of effectiveness of the VAT mechanism in Uzbekistan and the factors affecting it are studied.

The fiscal potential of the VAT mechanism was assessed using the C-efficiency indicator. This indicator is based on an estimate of the difference between actual VAT revenue and the amount of VAT that could be collected based on an ideal tax mechanism that would tax all final consumption expenditure in the economy at a single rate. According to the analysis, the VAT mechanism in Uzbekistan is found to be half as effective as its ideal potential.

It was noted that the low efficiency of the VAT mechanism is mainly due to two factors: policy gap (the availability of various incentives and preferences) and compliance gap (a low level of timely and full compliance with tax obligations).

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Published

2021-08-30

How to Cite

Rakhmonov , A. ., & Safarov , U. . (2021). Compliance and administration problems of the VAT mechanism of Uzbekistan. Society and Innovation, 2(7/S), 113–137. https://doi.org/10.47689/2181-1415-vol2-iss7/S-pp113-137