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Fair distribution of tax burden for newly established entities: theoretical foundations of the pro-rata assessment method and opportunities for application in the economy of Uzbekistan

Field of Science:Multidisciplinary
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ARTICLE ANNOTATION

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This article investigates the theoretical foundations of the pro-rata assessment of the VAT threshold for newly established legal entities, newly registered individual entrepreneurs and self-employed persons, and the opportunities for applying this method in the Uzbekistan economy. The problem of inequity in the current procedure is analysed: the unfair distribution of the tax burden depending on the time of registration is demonstrated through three specific cases. The pro-rata assessment formula — proportional threshold = annual threshold × remaining months / 12 — is theoretically substantiated and subjected to comparative analysis with international experience (European Union, United Kingdom, Kazakhstan). Based on 2025 data, the fiscal and equity impact of the mechanism on new entities in Uzbekistan is assessed.

AUTHORS

J.Urazmatov

"GULISTON DAVLAT UNIVERSITETI" DAVLAT MUASSASASI

Tags

# new entities# VAT threshold# fair tax burden# registration# tax period# transition from next year# proportional threshold# tax equity# pro-rata assessment

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