Institutional and Legal Foundations of the Formation and Development of the Value Added Tax System in the Republic of Uzbekistan

This article examines the formation and development of the value added tax (VAT) system in Uzbekistan from the early transition years to the present. Using doctrinal legal analysis, historical-comparative and institutional approaches, it traces how the legal framework moved from fragmented regulation to a codified system and identifies the institutional drivers of reform. The study finds that the evolution of VAT in Uzbekistan has followed three directions: codification and unification of rules, gradual rate and base rationalization, and digitalization of administration. It also identifies persisting challenges, including refund delays, tax gaps, and the frequency of legislative change. The article concludes with policy recommendations for strengthening legal certainty and administrative efficiency.