PECULIARITIES OF TAXATION OF AGRICULTURAL ENTERPRISES
Article Sidebar
Main Article Content
Abstract
This study explores the peculiarities of taxation for agricultural enterprises, focusing on the specific challenges and opportunities within the agricultural sector. Agriculture plays a crucial role in the national economy, providing food security, employment, and export potential. However, agricultural enterprises often face unique tax-related issues, such as seasonal income fluctuations, dependency on weather conditions, and government support programs. The research examines the current tax framework for agricultural enterprises in Uzbekistan, highlighting exemptions, incentives, and sector-specific regulations. Comparative analysis with international practices is used to evaluate effective tax policy models that can enhance compliance, reduce the tax burden, and promote sustainable development in the agricultural sector.
Article Details
Section
References
1. Akhmedov, B. (2018). Tax System Reform and Its Impact on Agricultural Enterprises in Uzbekistan. Tashkent: Finance University Press.
2. Bird, R., & Zolt, E. (2005). Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries. UCLA Law Review, 52(6), 1627–1695.
3. Musgrave, R., & Musgrave, P. (1989). Public Finance in Theory and Practice (5th ed.). New York: McGraw-Hill.
4. Smith, A. (1776). An Inquiry into the Nature and Causes of the Wealth of Nations. London: W. Strahan and T. Cadell.
5. Tanzi, V., & Zee, H. (2000). Tax Policy for Emerging Markets: Developing Countries and Transitional Economies. IMF Staff Papers, 47(2), 1–33.
6. Tursunov, S. (2020). Efficiency and Challenges of Agricultural Taxation in Uzbekistan. Tashkent: Economic Research Journal, 12(4), 45–60.
7. Ministry of Finance of the Republic of Uzbekistan. (2023). Annual Report on Tax Revenues from Agricultural Sector. Tashkent: Government Publication.
8. OECD. (2019). Revenue Statistics in Asia and the Pacific 2019. Paris: OECD Publishing.
9. World Bank. (2021). Tax Policy and Administration in Uzbekistan: Agricultural Sector Focus. Washington, D.C.: World Bank Group.
10. Zolt, E. (2005). Tax Compliance Costs in Developing Countries. International Studies Program Working Paper Series, 05-01, Andrew Young School of Policy Studies, Georgia State University.