Since March 2020, the global COVID-19 pandemic, along with the world economies has had a negative impact on Central Asian countries, including Uzbekistan. The pandemic and economic crisis have affected national healthcare systems, public sectors, business activity, consumption, international trade and investment both on a human and an economic level all over the world. In Uzbekistan, for instance, the largest decline in economic activity during the quarantine period took place in the first ten days of April, when the volume of trades on the commodity exchange fell by an average of 30 per cent, and sales of some goods by up to 80 per cent. Between April 1st and 27th, compared to the same period in March, the total cash receipts in the country decreased by 45 per cent, while revenues from sales of products decreased by 31 per cent and revenues from paid services by almost 2.7 times. In these circumstances, Uzbekistan has been taking certain actions to mitigate the impact of the coronavirus pandemic and the global economic crisis on economic growth.
The first case of coronavirus infection was detected in Uzbekistan on March 15th, spurring the leadership to take immediate measures against the COVID-19 outbreak to curb the spread of the virus in the country. First of all, the Republican Anti-Crisis Commission of high-level government officials was established and headed by Prime Minister Abdulla Aripov. As part of the quarantine measures, the Commission urgently announced a strict quarantine regime on almost the whole territory of the country. Public health measures were the first step to control the spread of the virus among the population. Economic measures were the second step to maintain national business activity. The initial and second packages of economic support for the public and economic sectors, including household and business entities totalled 32.3 trillion soms. Moreover, a number of measures are being implemented to encourage economic activity in the country, to ensure social support for the population, optimise budget expenditures, and to support the most affected areas. As of May 30th 2020, more than 500,000 business entities and more than eight million citizens have received benefits and preferences in the amount of about 30 trillion soms, or about $3 billion (six per cent of GDP).
In general, Uzbekistan’s action plan to combat the current and future consequences of the global COVID-19 pandemic can be divided into four areas:
- General economic measures;
- Measures of social support for the population;
- Measures to support entrepreneurship; and
- Measures to support the most affected sectors.
General economic measures
As noted above, the Anti-Crisis Fund was the first economy-wide step to mitigate the negative impact of the pandemic on the country’s economy. As of June 17th 2020, the income of the Fund (ten trillion soms) amounted to 7.44 trillion soms. That is, 74.4 per cent of its total amount was formed by June 17th. Of these, 7.32 trillion soms are allocations from international financial institutions, 123.5 billion soms have been channeled from the state budget, and the total amount of expenditures amounted to 3.3 trillion soms. The funds were spent as follows:
- 43 per cent went to support the economy, including thermal power plants, regional power networks, oil and gas networks, air transport and rubber industry;
- 17.6 per cent accounted for the Republican Agency for Sanitary and Epidemiological Well-Being for the purchase of test systems, reagents, and protective equipment, the cost of disinfection, the purchase of special equipment, etc.;
- 15.5 per cent went for water supply and irrigation activities;
- 14.9 per cent was spent for the construction and equipping of hospitals and quarantine complexes; and
- Nine per cent of the funds went to engaging unemployed citizens in the social area for temporary work, social benefits, to support women in low-income families, the development of personal subsistence plots for the unemployed, low-income families, and for workers of enterprises providing transport services.
Second, to ensure financing of the State Budget and the Anti-Crisis Fund through soft loans from international financial institutions and other sources, it is further planned to implement measures to draw external debt funds to support the budget. As such, Uzbekistan approved a Roadmap to attract grants and long-term concessional financing for measures to combat the negative effects of the global coronavirus pandemic. This April, Uzbekistan reached preliminary agreements to attract long-term soft loans and grants to a total amount of more than $3 billion. These funds will be built up from loans from the Economic Development Bank, the Asian Development Bank, the World Bank, the Asian Infrastructure Investment Bank, the European Investment Bank, the European Bank for Reconstruction and Development, JICA, and the French Development Agency (in euros). It is also planned to attract grants from the Government of the United Arab Emirates, the European Union (EU), the Government of Korea and international organisations.
The funds have been distributed as follows:
- $5 million for the implementation of measures to strengthen the health system;
- $700 million to support entrepreneurship and the banking system;
- $1.7 billion and 150 million euros are allocated to build a resource base of the Anti-Crisis Fund and support the State Budget;
- $300 million is allocated to ensure the smooth functioning of the utilities and energy enterprises;
- $30.6 million is allocated for grants for various purposes, including grants from the United Arab Emirates for the construction of a children’s clinic in Tashkent, additional grants from the EU, the Government of Korea and international organisations for the purchase of medical equipment and supplies.
Third, measures were taken to optimise the parameters of the State Budget 2020. Budget revenues were primarily channeled to financing the following areas:
- Measures to curb the spread of coronavirus infection, including the purchase of medicines and medical products, construction, reconstruction, repair and the equipping of medical institutions;
- Timely payment of wages to Government employees, pensions, scholarships, and allowances;
- Purchase of food, utility bills and the reimbursement of other untimely expenses; and
- Other activities and expenses based on the decision of the Republican Anti-Crisis Commission.
Projects and expenses that were considered as not relevant were postponed. Specifically, budgetary organisations suspended expenses related to the acquisition of fixed assets and major repairs (until July 1st). For these purposes, the funds scheduled for the second quarter were reduced or transferred to the second half of 2020.
Fourth, certain measures have been taken to increase economic activity and sustain financial stability. Specifically, in April the Central Bank lowered the base rate by one percent (16 per cent to 15 per cent) and envisioned funds for active use of monetary policy instruments (up to one trillion soms per month). The Bank has also decided on providing commercial banks with 2.6 trillion soms of additional liquid resources by relieving requirements for mandatory reserves. The Bank has also introduced a special mechanism to provide liquidity to commercial banks for up to three years in the amount of up to two trillion soms. It was decided to allocate revolving loans to replenish the working capital provided to private enterprises and to fill the consumer market with the most necessary goods.
Social support measures
With the introduction of quarantine measures due to the coronavirus pandemic in Uzbekistan, the main focus fell on measures of social support for the population. First of all, Uzbekistan took action to prevent a decrease in the income of the population, sustain employment, and prevent unemployment. Specifically, it was noted that employers can transfer employees, especially pregnant women, the elderly, people with disabilities and chronic diseases, with their consent, to the convenient work schedule or to home-based work. During the suspension of the activities of preschool education institutions and secondary schools, one of the parents of primary school students were granted annual leave regardless of their annual leave schedule (including persons who have worked for less than six months). It was envisaged to ensure the timely payment of salaries to 1.04 million employees of pre-school, general, secondary special and higher education institutions, sports and cultural institutions, which ceased their activities. Parents placed in quarantine, as well as persons caring for their children, are paid temporary disability benefits in the amount of 100 per cent of the average monthly salary. Employers are prohibited to terminate employment contracts with the employees infected with coronavirus infection or quarantined, as well as with parents of a child under the age of 14. The amount of tax-free financial assistance has been almost doubled.
Second, measures were taken to support employment in the informal sector and create additional jobs. The reason is that out of 13.5 million people employed in the labour market of Uzbekistan, 7.8 million are considered to be in the informal sector, including 2.6 million labour migrants. 341,300 people cannot work due to the pandemic. At the beginning of 2020, 426,700 people returned from abroad, while 143,400 people could not go abroad to work. For this reason, it is highly relevant for Uzbekistan to mitigate the negative impact of the pandemic and the crisis on informal employment. In this context, it is worth noting that support for entrepreneurship is seen as a great opportunity and reserve for creating new jobs, generating demand and supply in the market, and also for ensuring economic growth. With this in mind, the President of Uzbekistan has put forward several important initiatives to prevent a sharp decline in employment and incomes. These include the expansion of the list of activities for self-employed citizens and the provision of permits for all forms of entrepreneurship (85 types of activities) that are not prohibited by law, development of the service sector (delivery of products and goods, organisation of export trade and services), creation of optimal opportunities for providing services to business entities working online, the conditions for those engaged in deliveries. It is also planned to expand lending for the repair of housing, motor vehicles, household appliances, and other goods.
Also, given the fact that the majority of the affected population live in rural areas, close attention has been paid to the broad involvement of the population in seasonal work, taking into account the inaccessibility of rural areas, to the support of agricultural cooperatives, the creation of new areas and additional jobs, the development of withdrawn lands, to the creation of cooperatives, the commissioning of greenhouses in private households, to the establishment of irrigation systems on undeveloped lands, and other initiatives.
The above initiatives envisage the drastic simplification of the system of state registration of the population employed in the informal sector and cancelation of taxing citizens who provide household services to the population. This can be recognised as one of the most effective reforms undertaken to date to develop the labour market. Specifically, this year it is planned to employ 145,000 needy people through the implementation of 7,500 regional projects in the industrial sector. In this context, it is worth to mentioning ample opportunities in agriculture. For example, in the first half of the year it is planned to employ 25,000 people through the development of 38,000 hectares of land, and 45,000 people by the end of the year through the development of additional 51,000 hectares. 20,000 hectares of these lands will be allocated to low-income families. It is also planned to allocate 120,000 hectares of grain-free land for secondary crops and create a source of income for about 300,000 families. The implementation of 107 projects of cotton and textile clusters worth $ 965 million will create more than 28,000 new jobs.
Third, measures were taken to expand the allocation of social benefits and financial assistance. Specifically, in March, the number of recipients of benefits and financial assistance increased by ten per cent, and then, as a result of the automatic extension of appointed benefits and financial assistance, it grew by 1.2 times (increased from 596,000 to 719,000). This May, due to the allocation of 220 billion soms of additional funds, the number of recipients of benefits and financial assistance increased by another ten per cent.
Fourth, measures have been taken to support retirees, single and lonely, and people with disabilities. The most important steps in this direction include the possibility for working pensioners to receive a two-month pension at a time, as well as the free provision of disposable masks, antiseptic and antibacterial fluids to lonely elderly people and persons with disabilities.
Fifth, by the initiative of the President, the Sahovat va Kumak Foundation (Kindness and Support) was established to financially support those in need during the quarantine, temporarily unemployed citizens who have lost their income, to supply everyday goods, medicines and other products. The Foundation and its territorial units have been opened by order of the government without organising a new legal entity but instead operating under the Mahalla Charitable Public Foundation of Uzbekistan and its territorial units, and special accounts were opened in the respective banks.
In this context, it is worth mentioning the widespread and effective practice of involvement of business entities and the mahalla institution in Uzbekistan. A special center with territorial divisions was established to coordinate the joint activities of not only government agencies, but also a large number of volunteers, sponsors, and business entities. A smooth system of receiving assistance was organised in special pavilions storing food and other products in the city of Tashkent and the regions. As of June 10, a total of 194.6 billion soms (£15.2 million) of charitable funds were channeled to the special account of the Sahovat va Kumak Foundation under the Mahalla Foundation. To date, 300,400 needy families have been provided with 119 billion soms of financial assistance. Of these, 67,300 families received 71.1 billion soms of cash (an average of more than 100 USD per family). Also, more than 19,000 citizens in need of social protection each received 2.5 million soms (about £200 ) each according to the lists compiled by municipalities of Andijan, Namangan, Tashkent provinces and the city of Tashkent.
The charitable funds of five million USD were also allocated by Alisher Usmanov. Funds and goods (including services) that are donated to Mahalla, Sahovat va Kumak, or Mercy, and Health of Uzbekistan public foundations, as well as to individuals in need of social support, were exempted from the income tax. Additionally, goods (services) are exempt from VAT and sales tax (for a period up to October 1st). At the same time, for example, if a manufacturer provides his products as a charity, the entrepreneur does not pay taxes for this product. The individuals receiving free assistance are also exempt from income tax. The benefits stipulate that both parties (providing and receiving) are exempt from all taxes.
Sixth, to prevent food price hikes and reserve the necessary volumes of food products, Uzbekistan has taken appropriate measures. The Committee for State Reserves Management compiled a list and the required volumes of foods to be imported and subject to intervention. Prices for socially important food products in the markets and artificial price increases are monitored and controlled daily to prevent artificial shortages and excessive demand. The Committee for State Reserves Management was entrusted to ensure that food products are sold under contracts or exchange trading in sufficient volumes to keep the market full and stabilise prices for products on the domestic market at free prices. Customs duties and excises (by the end of 2020) on importing 13 types of food products, as well as seven types of hygiene products, have been set at a zero rate. Amid the possibility of the global shortage of food products, there is a need for a mechanism to introduce modern approaches to the use of land to tap resources and opportunities available in agriculture, commission lands and allocate them to the population on favorable terms for growing agricultural products, doubling the number of crops, obtaining high yields, and creating new jobs in the agricultural sector.
Action to Support Entrepreneurship
Phased use of economic sectors, rehabilitation of enterprises, and an increase in exports of finished products have become a pivotal priority during the new coronavirus pandemic. Therefore, Uzbekistan has taken large-scale measures to stimulate economic growth and investment activity, to restore production rates.
First, Uzbekistan took the following organisational measures:
- Expanded capacities of remote (online) services for taxpayers to fulfill their tax obligations without visiting state tax authorities by using electronic means of communications starting from simple phones calls to using web portal extensions;
- The deadline for submitting a declaration on the total annual income of individuals was extended (from April 1st to August 1st);
- A moratorium on tax audits has been announced until the end of 2020; and
- A moratorium was announced on the initiation of bankruptcy proceedings and on the declaration of enterprises experiencing financial difficulties as bankrupt (until October 1st 2020).
Second, measures were taken to prevent the application of penalties during the period of quarantine measures:
- Specifically, taking measures not to calculate fines against legal entities experiencing temporary difficulties for non-payment of property tax, land tax, and tax for the use of water resources and, also, not to enforce collection of tax debt (until October 1st);
- The application of penalties to business entities for overdue receivables from foreign trade operations was suspended (until October 1st); and
- The application of increased property tax and land tax rates for idle production facilities and non-residential premises has been suspended. They were also assigned to suspend the charging of interest and the enforcement of debts. This measure was applied to almost 21,000 enterprises.
Third, measures have been taken to defer payment deadlines. The loan repayment term (total 4.7 trillion soms) for individuals and individual entrepreneurs was extended by six months of 2020. It is established that accrued and overdue interest on loans issued to legal entities and individuals by commercial banks are not included in the total income when calculating income tax for this period.
By December 31st 2020, micro-enterprises, small enterprises and individual entrepreneurs that have suspended their activity, and their income from the sale of goods (services) decreased by more than 50 per cent against the first quarter of this year, were granted the right to interest-free deferment (installment plan) for turnover tax, property tax, land tax, tax for the use of water resources (hereinafter referred to as 12 months) and social taxes (hereinafter referred to as six months). Entrepreneurs are granted a deferral (installment plan) for six months without charging interest on property tax, land tax, and tax for the use of water resources. The deadline for the payment of property tax and land tax by individuals has been extended (from April 15th to October 15th).
Fourth, tax credits were granted. It was established to suspend the calculation of a fixed income tax and social tax levied on individual entrepreneurs who have been forced to cease their activities during the period of quarantine measures. Small businesses have been exempted from:
- Property tax and land tax payable for April and May 2020, for which interest-free deferment (installment plan) was provided; and
- Penalties and fines for land tax and property tax, as of May 15th 2020, accrued since January 1st
These privileges allowed the saving a total of 230 billion soms for almost 4,000 enterprises and using these funds as working capital.
Tax rates and fees have been reduced (for the period from April 1st to October 1st):
- The minimum monthly amount of social tax for individual entrepreneurs has been reduced twice;
- The amount of deductions of enterprises engaged in the wholesale trade in alcoholic beverages has decreased from five to three per cent; and
- For catering enterprises, the amount of fees for the right to the retail sale of alcoholic beverages has been reduced by 25 per cent of the established amounts.
In terms of volumes used for irrigation of agricultural land, tax rates for the use of water resources have been reduced by 50 per cent of the established rates. Small businesses, markets, and shopping malls, cinemas, catering, public transport, sports, and fitness facilities, as well as legal entities dealing with passenger transportation, the provision of household services, rental of premises, including those for dinners, have been exempted from property tax and land tax payments (from June 1st to September 1st 2020). This has allowed saving 260 billion soms for almost 60,000 enterprises and increasing their working capital.
Fifth, additional benefits were provided for microenterprises and small enterprises. Micro-enterprises and small enterprises have received the right to defer payment of value-added tax for the import of goods (works, services) up to 120 days. For the period from May 1st to July 1st of the current year, the social tax rate for micro-firms and small enterprises was reduced from 12 per cent to one per cent. This privilege made it possible for all micro-firms and small enterprises of the republic to freely use 550 billion soms as working capital. To prevent a decrease in the working capital of micro-firms and small enterprises, as of May 15th 2020, the collection of debts on interest and accrued fines for violation of tax laws was suspended until September 1st. The State Entrepreneurship Support Fund has begun paying compensation to business entities to reimburse their interest expenses on loans.
Sixth, leasing companies have been provided with rental benefits and some amenities. The calculation and collection of rent for the use of state property by entrepreneurs forced to cease their activities have been suspended. The reduced tax burden on tenants has provided an opportunity to reduce or extend the term of lease payments. Business entities who had to suspend their activities have been entitled to interest-free deferment (up to six months) of payment of personal income tax received from leasing non-residential premises. The amount of accrued and overdue leasing interest income of leasing companies has been exempted from income tax.
Seventh, measures have been taken to support exports. Uzbekistan has promptly introduced the mechanism of customs clearance of imported food products, including by issuing permits before entering the territory of the Republic of Uzbekistan. The Republican Commission for Development of Export Potential in the Regions and Sectors has been entitled to independently decide on the provision of subsidies at the expense of the funds allocated to the Export Promotion Agency to reimburse part of transport costs of exporters.
Measures to Support the Most Affected Sectors
First, to support tourism and its directly related industries Uzbekistan has taken measures to preserve hundreds of thousands of jobs and qualified specialists, and maintain their income. Specifically, several privileges have been provided for taxes and fees on tourism-related activities:
- Tour operators, travel agents, and hotel service entities, Uzbekistan Airports JSC, Uzbekistan Airways State Unitary Enterprise, and Uzaeronavigatsiya Center SUE have been exempted from property and land taxes (until the end of 2020), and the social tax rate was reduced to one per cent. As a result, it is estimated that the above enterprises will save over 130 billion soms;
- It was established that tour operators, travel agents, and accommodation facilities will pay only half (50 per cent) of income tax by the end of 2020;
- The right to postpone losses without limiting their sizes based on the results of 2020 and 2021 is granted to tour operators, travel agents, and accommodation facilities, as provided for by the Tax Code of the Republic of Uzbekistan;
- The calculation and payment of tourist fees has been suspended until January 1st 2021; and
- Accommodation facilities have been allowed to pay the local fee for the right to retail sales of alcohol products in installments for 12 months.
Also, to support this area, their organisational and economic sources have been identified:
- For the tourism sector, it is planned to allocate more than 20 billion soms from the Anti-Crisis Fund;
- At the expense of the Tourism Support Fund, it is planned to allocate one-time targeted interest-free loans for 12 months;
- 5 billion soms have been allocated to support start-up projects, innovative business ideas, information programs, and services in the tourism sector;
- It is envisaged to grant up to 100 million soms for projects on organising foreign cuisines, thematic food outlets, as well as food and souvenir delivery services;
- To develop and promote new tourism products and destinations, it is planned to allocate five million som grants for the guides, and 10 million som grants for tour operators;
- For the period from March 1st to June 1st 2020, interest expenses on previously received loans for the construction of accommodation facilities will be reimbursed;
- From June 1st 2020 to January 1st 2022, a part of the interest expenses up to ten percentage points will be covered on previously obtained loans for the construction of accommodation facilities;
- Up to ten percentage points of expenses will be covered on the loans granted to coordinate tourism facilities with new sanitary and hygiene requirements;
- Up to ten percentage points will be repaid on the loans received by tourism entities to replenish working capital;
- Until December 31st 2021, a ten per cent subsidy of the cost of hotel services will be allocated;
- Tour operators and travel agents will receive 15 USD as stimulating subsidies for each foreign tourist, whom they have delivered to the republic and rendered services;
- If a tour operator organises a tour in Uzbekistan for a group of foreign tourists of at least ten people, 30 per cent of the cost of air and train tickets will be subsidised for this operator;
- By June 1st 2021, it is planned to allocate from five to 15 million soms for each room, depending on the category of hotel, to purchase or upgrade its category, as part of the renovation, reconstruction, and strengthening of the logistical capacity of hotels’
- To build accommodation facilities, the main debt on previously issued loans will be extended from October 1st 2020, ranging from 18 months to 24 months; and
- Equipment, disinfection devices, their components and spare parts, equipment for contactless control, odorless disinfectants are exempted from customs payments until January 1st
Second, Uzbekistan approved an integrated action plan to mitigate the negative impact of the COVID-19 related global economic crisis on the development of its textile and clothing industry. In pursuance of the plan:
- To further support textile enterprises and clusters, increase the competitiveness of products, the republic transited to international exchange prices, which made it possible to reduce raw material prices by ten per cent; and
- 64 types of imported raw materials essential for the textile industry have been exempted from customs duties (until January 1st 2022).
Uzbekistan has introduced a simplified procedure (until December 31st 2020), which provides for a full refund of value-added tax on products exported by textile enterprises. That is, as the products of textile enterprises leave the republic, the value-added tax will be fully refunded. It also envisioned drastically scaling up exports of finished products, establishing up-to-date large textile and sewing clusters under the international brand, employing at least a thousand people. Due to timely action, the activity of enterprises has been resumed in Uzbekistan, all jobs have been saved, and production and export volumes continue to grow.
Due to abovementioned timely and comprehensive actions in four main areas, the implementation of anti-crisis measures in Uzbekistan to mitigate the negative impacts of the coronavirus pandemic on the socio-economic situation in the country have allowed to maintain the stability of the national economy, producing positive results in major areas since the second half of April 2020. They included as follows:
- The gradual lifting of quarantine measures in construction and transport industries has led to a relative revival in demand for construction materials and highly liquid products;
- Following the raise of business activity, public and commercial banks have also began to recover. In particular, the overall bank transfers increased by 44 per cent to 4.9 trillion soms by the end of April;
- The volume of trades on the “UZEX” – Commodity Exchange Market of the Republic of Uzbekistan have increased from 9.4 per cent to 39.7 per cent by May 1st 2020;
- In addition, the flow of cross-border remittances has also been recovering, which, in turn, has had a positive impact on the consumption of the population. In particular, the volume of remittances in the end of April increased by $234 million and reached $484 million;
- It should be noted that from the beginning of the global COVID-19 pandemic the leadership of Uzbekistan demonstrated its commitment to prioritise regional cooperation in Central Asia and took the initiative to coordinate regional efforts; and
- In the very beginning of the pandemic in the region, the President of Uzbekistan held telephone conversations with all leaders of Central Asian region, and organised humanitarian assistance to Afghanistan, Kyrgyzstan and Tajikistan, calling them to collaborate against coronavirus. In turn, governments of all Central Asian countries have commended the benefits of regional cooperation and supported Uzbekistan’s foreign policy activities.
Eldor Tulyakov is currently an Executive Director at the Development Strategy Centre, an Uzbekistan based think tank. He has a B.A. (Hons.), from the University of Westminster (2008) and an LL.M. from the Institute for Law and Finance (2011). The views expressed in this article belong to the author and do not reflect the view of the state.
 Ministry of Economic Development and Poverty Reduction of the Republic of Uzbekistan, Current state and expected trends in the economy of the republic, April 2020, http://mineconomy.uz/uz/news/view/3144
 Decree of the President of the Republic of Uzbekistan, On priority measures to mitigate the negative impact on the sectors of the economy of the coronavirus pandemic and global crisis, March 2020, Lex.UZ, https://lex.uz/docs/4770763; Telegra, Package of Economic Measures. Main initiatives, March 2020, https://telegra.ph/Paket-EHkonomicheskih-mer-Glavnye-iniciativy-03-19-2; Ministry of Finance, Introduced measures to support the population, economic sectors and business entities during the coronavirus pandemic, Telegram, April 2020, https://t.me/minfinuzb/1684
 Telegra, Uzbekistan’s experience in mitigating the socio-economic impact of the global pandemic and developing national integrated financing mechanisms, May 2020, https://telegra.ph/Uzbekistans-experience-in-mitigating-the-socio-economic-impact-of-the-global-pandemic-and-developing-national-integrated-financi-05-29
 Ministry of Finance, Information on the expenses of the Anti-Crisis Fund under the Ministry of Finance of the Republic of Uzbekistan, Ministry News, June 2020, https://www.mf.uz/ru/news-mf-jx/item/659-659.html
 Personal subsistence plots – the labor activity of the population related to the cultivation of agricultural products for free trade and family needs on their land plots. Personal subsidiary plots are not an entrepreneurial activity, and state registration of personal subsidiary plots is not required. A person working in a personal subsidiary plots may register his activity as self-employed.
 Decree of the President of the Republic of Uzbekistan, On measures to attract external assistance funds to support the population, budget, basic infrastructure and business entities during the coronavirus pandemic, April 2020, Lex.UZ, https://lex.uz/docs/4797098
 Decree of the President of the Republic of Uzbekistan, On measures to ensure stability of the state budget of the Republic of Uzbekistan and timely financing of priority measures during the coronavirus pandemic, April 2020, Lex.UZ, https://lex.uz/docs/4788647
 Cabinet Ministers of the Republic of Uzbekistan decision, On additional measures to ensure the sustainability of the state budget of the Republic of Uzbekistan for 2020 and the approval of expenditures, April 2020, Lex.UZ, https://lex.uz/docs/4789708
 Cbu.uz, By a decision of the Central Bank’s Board of April 14, 2020, the basic rate was reduced by 1 percentage point and set at 15% per annum, April 2020, http://www.cbu.uz/ru/press_center/releases/214556/
 The Minister of Employment and Labour Relations of the Republic of Uzbekistan Command, During the period of quarantine measures, when pre-school educational institutions and general education institutions are closed, it is time to grant annual leave to parents of pupils and students of primary educational institutions, Lex.UZ, March 2020, https://lex.uz/docs/4776261
 Mehnat.uz, What is the unemployment rate in Uzbekistan in 2019?, April 2020, https://mehnat.uz/uz/news/2019-yilda-uzbekistonning-ishsizlik-darazhasi-qancha
 Uza.uz, What is the benefit of allocating unconditional financial assistance from the state budget to the needy?, May 2020, http://uza.uz/oz/society/yerdamga-mu-tozh-a-oli-atlamiga-davlat-byudzhetidan-be-araz–22-05-2020
 Aktam Haitov, Next measures: Increase the number of self-employed activities, xs.uz, June 2020, http://xs.uz/uzkr/post/navbatdagi-chora-tadbirlar-ozini-ozi-band-qiluvchi-faoliyat-turlari-soni-kopajtirildi
 Ibid 3.; Telegra, Uzbekistan introduces new measures to support population and economy, April 2020, https://telegra.ph/Uzbekistan-introduces-new-measures-to-support-population-and-economy-04-01
 Ministry of Finance, Decree of the President of the Republic of Uzbekistan ‘On Next Measures to Support the Population and Entrepreneurship during the Coronavirus Pandemic’, Telegram, May 2020, https://t.me/minfinuzb/1911
 Ministry of Mahalla and Family Support, Briefing on donations and donations received by sponsors and organisations to Charity and Assiatnce Foundation, Telegram, June 2020, https://t.me/mahallavaoilainfo/755