ECONOMIC SUBSTANCE AND TAX ABUSE IN UZBEKISTAN | Zenodo Skip to main Communities My dashboard Log in Sign up Published April 23, 2026 | Version v1 Publication Open ECONOMIC SUBSTANCE AND TAX ABUSE IN UZBEKISTAN Authors/Creators Aniyazov, Umidbek Sharipov, K. Description Article 14 of the Tax Code of the Republic of Uzbekistan (2019) introduces two foundational anti-avoidance doctrines into the domestic tax system: the economic substance doctrine, which requires that transactions be characterized for tax purposes according to their actual economic content rather than their legal form, and the tax abuse concept, which empowers tax authorities to disregard transactions whose sole or predominant purpose is the unjustified reduction of tax liability. This article provides a detailed analysis of these provisions, examining their theoretical foundations, their relationship to similar doctrines in comparable jurisdictions, the procedural framework for their application under Article 14(8), and their interaction with the due diligence requirement of Article 15. The study assesses whether the current statutory framework provides sufficient clarity for taxpayers and authorities and identifies areas where supplementary guidance is needed. Files ZDIT 1201.pdf Files (297.0 kB) Name Size Download all ZDIT 1201.pdf md5:2e7034767f084f8236ecd60f95eeefda 297.0 kB Preview Download 24 Views 12 Downloads Show more details All versions This version Views Total views 24 24 Downloads Total downloads 12 12 Data volume Total data volume 3.9 MB 3.9 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Details DOI DOI Badge DOI 10.5281/zenodo.19705235 Markdown [](https://doi.org/10.5281/zenodo.19705235) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19705235.svg :target: https://doi.org/10.5281/zenodo.19705235 HTML <a href="https://doi.org/10.5281/zenodo.19705235"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19705235.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19705235.svg Target URL https://doi.org/10.5281/zenodo.19705235 Resource type Publication Publisher Zenodo Published in ZDIT, 5(12), 4-7, 2026. Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created April 23, 2026 Modified April 23, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies