Tel: +998977838464
Search

No. 10 (2025)
Marketing

Articles

IMPACT OF COMBINED EXCISE TAX RATES FOR ALCOHOL AND TOBACCO PRODUCTS IN UZBEKISTAN ON INDUSTRY INDICATORS

Published 2025-10-31

Authors
Pulatov Dilshod Xaqberdiyevich a , Mamatkulov Salimjon Raxmonkulovich b , Xujamuradov Abrorbek Roʻzimurat oʻgʻli c , Otabekov Otajon Gʻayrat oʻgʻli d , Abdiyev Mansur Musurmonovich e
Affiliations
a First Deputy Director of the Institute of Budget and Tax Research under the Ministry of Economy and Finance, prof., DSc
b Head of the Department of Tax, Customs and Tariff Policy Improvement Project Independent Researcher of Tashkent State University of Economics
c Head of the Department of Tax, Customs and Tariff Policy Improvement Project Independent Researcher of Tashkent State University of Economics
d Chief specialist of the tax, customs and tariff policy improvement project
e Chief specialist of the tax, customs and tariff policy improvement project
PDF (Uzbek) Google Scholar Google Scholar

Abstract

The article presents a comprehensive econometric analysis and forecast of production and import turnover in relation to changes in excise tax rates in Uzbekistanʼs alcohol and tobacco sector. The main objective is to assess the expected changes in retail a nd wholesale trade turnover for excisable products - beer, wine, cognac, and tobacco - during 2025 -2027. The results indicate a consistent growth in trade turnover across all types of these goods.

Keywords

Excise tax, alcohol market, tobacco market, retail trade turnover, wholesale trade turnover, economic growth, fiscal policy, macroeconomic analysis, econometric modeling

References

  1. Grossman, M., Chaloupka, F. J., & Anderson, R. (2017). The demand for tobacco products. Journal of Drug Issues, 47(2), 203 –217.
  2. International Monetary Fund (IMF). (2023). How to design excise taxes on alcohol and tobacco. IMF How -to Notes. https ://www .imf.org/- /media /Files /Publications /HowToNotes /2023/ English /HTNEA 2023004. ashx
  3. Laffer, A. B. (2022). The Laffer Curve : Policy brief v2.2. Economics for Health Institute. https://www.economicsforhealth.org/files/research/470/Laffer -Curve - Policy -Brief_v2.2.pdf?utm_source=chatgpt.com
  4. OpenStax. (2023). Principles of Economics (3rd ed.). OpenStax, Rice University . https://openstax.org/books/principles -economics -3e
  5. EconomicsHelp. (2021). Tax incidence. https://www.economicshelp.org/concepts/tax -incidence/
  6. Cameron, A. C. (2009). Regression analysis of count data. UC Davis Economics. https://cameron.econ.ucdavis.edu/aed/traedv1_09
  7. Studylib. ( n.d.). Multiple regression : The general linear model . https://studylib.net/doc/10731944/multiple -regression --the-general -linear -model
  8. Ўзбекистон Республикаси. (2019). Солиқ кодексига ўзгартиш ва қўшимчалар киритиш тўғрисидаги Қонун, 599-сон (30.12.2019).
  9. Ўзбекистон Республикаси Миллий статистика қўмитаси. (2016 –2024). Иқтисодий ва молиявий кўрсаткичлар бўйича йиллик маълумотлар. Тошкент.

Downloads

Download data is not yet available.