Published March 30, 2026 | Version v1
Dataset Open

MODERNIZING THE TAX DEBT COLLECTION SYSTEM IN UZBEKISTAN

Authors/Creators

  • 1. Student of Samarkand institute of economics and service,
  • 2. Assistant teacher of the department "Investments and innovations"

Description

This study examines the modernization of the tax debt collection system in Uzbekistan, analyzing the legal framework, operational challenges, and potential reforms to enhance efficiency. Despite the comprehensive provisions of the 2026 Tax Code, practical enforcement faces technological, institutional, and procedural constraints. International experiences emphasize digital integration, centralized databases, predictive analytics, and risk-based enforcement as critical tools for improving recovery rates. The study proposes a holistic modernization approach combining legal, technological, and institutional reforms to strengthen fiscal stability, transparency, and taxpayer compliance.

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Additional details

References

  • Gov.uz. (2026). Tax debt collection procedures. Government of the Republic of Uzbekistan. Retrieved March 24, 2026
  • Lex.uz. (2026). Tax Code of the Republic of Uzbekistan (2026 edition). Lex.uz. Retrieved March 24, 2026
  • In-Academy.uz. (2026). Modernization of tax administration in Uzbekistan: Challenges and prospects. Economics and Finance Journal of Uzbekistan, 12(3), 45–62.
  • OECD. (2024). Improving tax compliance and debt collection: Digital solutions and risk-based approaches. Organisation for Economic Co-operation and Development. https://www.oecd.org/tax/compliance
  • WebofJournals.com. (2026). Digital transformation in tax enforcement: Comparative analysis. International Journal of Fiscal Studies, 8(2), 113–129. https://webofjournals.com/index.php/3/article/view/984