This article examines methods of assessing VAT effectiveness, and based on these methods the effectiveness of VAT in the Republic of Uzbekistan and the factors affecting it are analyzed. According to the results of the analysis, it was found that the productivity and buoyancy of the VAT system in Uzbekistan is lower than the world average. In addition, the fiscal potential of the VAT mechanism was assessed using the C-efficiency indicator. The analysis revealed that the current VAT mechanism in Uzbekistan is twice as ineffective as its ideal potential.
 Serhan C., J. Gottschalk, E. Hutton, L. Jaramillo, P. Karnane and M. Sow. Structural Transformation and Tax Efficiency. IMF Working Paper WP/19/30. International Monetary Fund, Fiscal Affairs Department, 2019.  Sancak, C., R. Velloso, and J. Xing. Tax Revenue Response to the Business Cycle,» IMF Working Paper 10/71 (Washington: International Monetary Fund). 2010  Ueda J. The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies. International Monetary Fund, Working Paper WP/17/158, 2017 – pp. 1-38.  James K. Exploring the Origin and Global Rise of VAT. Manash University, Melbourne, 2011.  Adams T. Fundamental Problems of Federal Income Taxation. Quarterly Journal of Economics, Volume 35(4), 1921 – pp. 527-553.  Le T. Value Added Taxation: Mechanism, Design, and Policy Issues. WB Courses on Practical Issues of Tax Policy in Developing Countries, Washington DC., 2003 – pp. 1-138.  OECD. Consumption Tax Trends 2020: AT/GST and Excise Rates, Trends and Policy Issues. OECD Publishing, Paris, https://doi.org/10.1787/152def2d-en. 2020.  Ebrill L., M. Keen, J. Bodin, and V. Summers, . The Modern VAT. Washington, D.C.: International Monetary Fund. ISBN 1-58906-026-1. 2001.  Keen M., and B. Lockwood. Is the VAT a Money Machine? National Tax Journal, Vol. 59(4). Published By: The University of Chicago Press, 2006 – pp. 905-928.  International Monetary Fund. VAT/GST, Paris: OECD, № Paris: OECD, https://www.imf.org/external/np/fad/tpaf/pages/vat.htm. 2021.  Guedes de Oliveira F., and L. Costa, (2015). The VAT Laffer Curve and the Business Cycle in the EU27: An Empirical Approach. Economic Issues, Vol. 20(2), 2015 – pp. 29-44.  Dudine P., and J. Jalles. How Buoyant Is the Tax System? New Evidence from a Large Heterogeneous Panel. IMF Working Paper 17/4, International Monetary Fund. 2017.  Keen M. The Anatomy of the VAT. National Tax Journal, Vol. 66, 2013 – pp. 423-446. O‘zbekiston Respublikasi Prezidentining 2019 yil 27 iyundagi "Soliq va bojxona imtiyozlari berilishini yanada tartibga solish chora-tadbirlari to‘g‘risida"gi PQ-5755-sonli qarori  O‘zbekiston Respublikasi Prezidentining 2019 yil 27 iyundagi "Soliq va bojxona imtiyozlari berilishini yanada tartibga solish chora-tadbirlari to‘g‘risida"gi PQ-5755-sonli qarori. OECD. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues, 2008 - https://doi.org/10.1787/ctt-2008-en
"VALUE ADDED TAX EFFICIENCY INDICATORS: ANALYSIS OF THE SITUATION IN UZBEKISTAN,"
International Finance and Accounting: Vol. 2021
, Article 7.
Available at: https://uzjournals.edu.uz/interfinance/vol2021/iss4/7