Republic of uzbekistan ministry of higher education, science and innovations

Property taxes includes property tax of legal entities and individuals .
Land taxes single land tax of agricultural producers and land taxes of legal (non-agricultural) and natural persons can be included.
Depending on their economic nature, taxes are divided into indirect (indirect) and direct (direct ) taxes. Direct taxes are paid by the taxpayers themselves, that is, both the legal payer and the actual payer of the tax are the same person. These taxes include all income taxes and property (resource) taxes.
In direct taxes, the reduction of the tax rate due to the fact that the tax is paid directly from the income, leaving most of the income of the enterprises to them, makes it possible to expand the investment activity, and develops the market economy. If the rates of these taxes are increased, the financial capabilities of enterprises will decrease. Therefore, the rates of taxes included in this group are directly related to economic development.
of indirect taxes are product (work, service) downloaders. However, the tax burden is actually borne by consumers of goods (work, services), that is, all indirect taxes are directly borne by consumers. These taxes are added to the value of goods (work, service).
The positive side of indirect taxes is that they limit the export of goods produced in the Republic, help the flow of goods within the country, and somewhat curb the level of inflation (excess money in circulation).
State taxes and other mandatory payments include:
1) profit tax from legal entities;
2) income tax from individuals;
3) value added tax;
4) excise tax;
5) taxes and special payments for subsoil users;
6) tax for the use of water resources.
State taxes are distributed annually between the relevant local budgets according to the regulations established on the basis of the decision of the President of the Republic of Uzbekistan on macroeconomic indicators and the state budget for the next financial year;
7) mandatory payments to social funds:
- single social payment.
This payment, in turn, is distributed to the following funds:
- to the pension fund, employment fund and trade union fund;
- insurance contributions of citizens to the off-budget Pension Fund;
- compulsory payments to the extra-budgetary Pension Fund;
8) Mandatory payments to the Republican Road Fund:
- Mandatory allocations to the Republican Road Fund;
- Fees to the Republican Road Fund;
9) state duty.
State duty is a mandatory fee charged for the performance of legally significant actions and for the issuance of documents by authorized institutions and officials for such actions. Examples of such authorized institutions include judicial and notary offices, the diplomatic mission of the Republic of Uzbekistan and its consular institutions. State duty rates are determined by the Cabinet of Ministers of the Republic of Uzbekistan;
10) customs fees.
Customs authorities collect customs fees in accordance with the established procedure for carrying out customs work. There are following types of customs fees:
- customs duty;
- value added tax charged for imported goods;
- excise tax levied on imported goods;
- customs fees.
State taxes paid in the simplified procedure of taxation:
11) single tax payment;
12) fixed tax on certain types of business activity.