International Finance and Accounting


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.


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