o'g'li, Tohirov Shuhrat Niyoz (2026) Improving The Methodology of Tax Accounting and Taxation of Large Taxpayers in The Republic of Uzbekistan. American Journal of Economics and Business Management, 9 (5). ISSN 2576-5973

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Abstract

The article examines the methodological foundations of tax accounting and taxation of large taxpayers in the Republic of Uzbekistan, a segment that provided 61.8% of all tax revenues collected in 2024. Using legal-document analysis, concentration analysis (CRk and Herfindahl–Hirschman indices), comparative institutional analysis and methodological modelling, the study traces the evolution of large-taxpayer criteria from 2018 to the reforms of Presidential Decree PF-95 of 19 May 2026, and assesses the fiscal concentration of the segment. The results show an extremely high dependence of the budget on a narrow group of mainly state-owned mining and energy enterprises: one taxpayer accounted for 28.8% of large-taxpayer payments and 17.8% of all tax revenues in 2024, while the twenty largest taxpayers accounted for about 64% of the segment. It is established that the current methodology is dominated by size-based classification, lacks a standardised reconciliation between IFRS financial results and taxable profit, and relies on a voluntary, time-limited form of tax monitoring. As a result, the article proposes an integrated methodology comprising a Large Taxpayer Significance Index for multi-criteria segmentation, a standard book-to-tax reconciliation schedule, an integrated compliance risk score for audit selection, and a transition to continuous co-operative compliance based on assessment of a taxpayer’s tax control framework. The proposals are aimed at reducing the tax gap and compliance costs and increasing the predictability of budget revenues.

Item Type:	Article
Uncontrolled Keywords:	Large Taxpayers, Tax Accounting, Tax Administration, Book-Tax Differences, IFRS, Tax Monitoring, Co-Operative Compliance, Compliance Risk Management, Revenue Concentration, Uzbekistan
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	10 Oct 2026 04:39
Last Modified:	10 Oct 2026 04:39
URI:	http://eprints.umsida.ac.id/id/eprint/17155

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