TRANSFORMATION OF THE TAX POLICY OF THE REPUBLIC OF UZBEKISTAN AND ITS IMPACT ON ECONOMIC EFFICIENCY
- Authors
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Rahimova Shakhlo Rajapboevna
Lecturer at the Department of Taxes and Taxation, Tashkent State University of Economics
Author
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- Keywords:
- Tax reform, strategic changes, digitalization, fiscal policy, investment climate, tax mechanisms, shadow economy, tax transformation.
- Abstract
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This scientific article analyzes the strategic changes in the tax policy of the Republic of Uzbekistan, the optimization of tax rates, and the issues of digitalization of tax administration. Particular attention is paid to the comparative analysis of Uzbekistan’s tax practices with international experience (WTO requirements and models of developed countries). At the end of the article, scientific and practical recommendations for further improvement of the system are presented.
- References
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1. Tax Code of the Republic of Uzbekistan. – Tashkent: 2024 edition.
2. Law of the Republic of Uzbekistan “On the State Budget for 2025”.
3. Shavkat Mirziyoyev. Decree on the “Uzbekistan – 2030” Strategy.
4. Ministry of Economy and Finance of the Republic of Uzbekistan. Analytical References (2024–2026).
5. World Trade Organization (WTO). World Trade Report. – Geneva, 2023.
6. International Monetary Fund (IMF). Fiscal Monitor: Taxing Times. – Washington D.C., 2023.
7. World Bank. World Development Report 2024: Digital Transformation and Public Finance.
8. OECD. Tax Administration 2023: Comparative Information on OECD and Other Advanced and Emerging Economies.
9. State Tax Committee of the Republic of Uzbekistan. Official statistical data and reports (2024–2026).
10. Ильясова Б.А. Современные подходы к диагностике инвестиционной деятельности предприятий. // Научный журнал «Молия». – 2025. № 5. – С. 162–174.
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- Published
- 2026-04-28
- Issue
- Vol. 2 No. 4 (2026)
- Section
- Articles
- License
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This work is licensed under a Creative Commons Attribution 4.0 International License.
