THEORETICAL FOUNDATIONS OF DIRECT TAXATION OF COMMERCIAL BANKS IN UZBEKISTAN

Authors

  • L. Ergasheva Tashkent University of Applied Sciences, 1 Gavkhar str., Tashkent 100149, Uzbekistan

Keywords:

Direct taxes, object of taxation, tax base, tax burden, the shadow economy, state budget, interest income

Abstract

In the world, commercial banks are the main link in today's economic growth. Banks receive the main profit in the form of a deposit and without a deposit. In addition, commercial banks own high-value real estate and land. The listed income is subject to taxation by commercial banks.This abstract is devoted to taxes paid by commercial banks in Uzbekistan and their role in the structure of state budget revenues. It is also written about the tax burden of commercial banks in Uzbekistan and their share in the the shadow economy.

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Published

2025-09-13

Issue

Vol. 40 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

THEORETICAL FOUNDATIONS OF DIRECT TAXATION OF COMMERCIAL BANKS IN UZBEKISTAN. (2025). American Journal of Business Management, Economics and Banking, 40, 18-23. https://americanjournal.org/index.php/ajbmeb/article/view/3080