DIRECTIONS FOR IMPROVING TAX POLICY IN OUR COUNTRY
Keywords:
tax administration, tax reform, digital tax system, fiscal policy, tax burden, taxpayers.Abstract
This article analyzes the current state of tax administration in Uzbekistan, identifies existing challenges, and explores priority directions for its improvement. The necessity of modernizing tax administration through digital technologies, ensuring tax equity and transparency, and enhancing taxpayer cooperation is substantiated.
References
Tax Code of the Republic of Uzbekistan (2020 edition).
Decree of the President of the Republic of Uzbekistan No. PF-5611, June 29, 2019.
Official website of the State Tax Committee – www.soliq.uz
Islomov A. “Tax Policy and Management”, Tashkent, 2022.
World Bank – “Improving Tax Administration in Developing Countries”, 2021.
OECD Tax Administration Reports, 2022.
UNDP Uzbekistan – “Analytical Report on Tax Reforms”, 2023.
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