Published March 28, 2026 | Version v1
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FEATURES OF TAX POLICY IN THE REPUBLIC OF UZBEKISTAN: INSTITUTIONAL AND ECONOMIC ANALYSIS

  • 1. Samarkand institute of economics and service

Description

 This study examines the main characteristics of tax policy in the Republic of Uzbekistan based on the current tax legislation and recent fiscal reforms. The research analyzes the structure of the national tax system and the role of taxation in ensuring budget stability and economic development. The findings indicate that the stability of tax rates, simplification of the tax system, and modernization of tax administration contribute to improving the effectiveness of fiscal policy.

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References

  • Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Public finance and state budget report of Uzbekistan. Tashkent.
  • State Tax Committee of the Republic of Uzbekistan. (2025). Statistical report on tax revenues and tax administration. Tashkent.
  • Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan. Tashkent: National database of legal documents.
  • Vahobov A. V.. (2018). Taxes and taxation system. Tashkent: Finance Publishing House.
  • Toshmurodova B.. (2017). Tax theory. Tashkent: Economy Publishing House.