PUBLIC PERCEPTION OF VAT: UNDERSTANDING TAXPAYER ATTITUDES IN UZBEKISTAN

Аннотация

this article investigates the public perception of Value Added Tax (VAT) in Uzbekistan, aiming to understand taxpayer attitudes and their implications for tax compliance and policy formulation. The findings reveal a complex landscape where taxpayers express a range of attitudes toward VAT, including concerns about its fairness, transparency, and impact on purchasing power. Additionally, the study identifies common misconceptions about VAT and highlights the significance of effective communication from tax authorities to enhance understanding and trust in the tax system. The insights gained from this research provide valuable recommendations for policymakers to foster a more positive perception of VAT, improve compliance rates, and ultimately contribute to the sustainable development of Uzbekistan’s economy.