The Role of International Organizations in Improving The Vat Mechanism in The Republic of Uzbekistan
Abstract
The article examines the role of international organizations - the International Monetary Fund (IMF), the World Bank (WB), the Organisation for Economic Co-operation and Development (OECD), and the World Trade Organization (WTO) - in improving the value-added tax (VAT) mechanism in the Republic of Uzbekistan. It demonstrates that the recommendations and projects of these institutions have significantly influenced the modernization of the tax system, including the digitalization of administration, improvement of VAT refund procedures, expansion of the tax base, and implementation of risk-based control. Based on an analysis of the chronology of Uzbekistan's interaction with international organizations, key trends and challenges have been identified, and priority areas for further reforms have been determined.
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