THE ESSENCE, EVOLUTION, AND LEGAL BASIS OF TAX POLICY IN UZBEKISTAN
Keywords:
tax policy, legal framework, economic regulation, fiscal policy, social equity, Uzbekistan, tax reforms, revenue mobilization, compliance, investment incentives, administrative efficiency, progressive taxation, taxation system, policy evaluation, fiscal sustainability, international standards, economic development, social development, public trust, regulatory framework.Abstract
Tax policy is one of the most critical instruments for economic governance, enabling governments to mobilize resources, regulate economic activity, and achieve social equity. Over the last 15 years, Uzbekistan has implemented extensive tax reforms aimed at improving legal frameworks, simplifying administration, enhancing compliance, and stimulating sustainable economic growth. This paper provides a comprehensive analysis of Uzbekistan's tax policy from 2008 to 2023, evaluating its essence, evolution, and legal basis. Utilizing a mixed-methods approach that includes historical analysis, legal review, statistical evaluation, and international comparison, the study examines the effectiveness of tax reforms, identifies challenges, and provides recommendations for future improvements. Findings indicate that while Uzbekistan’s tax system has become more transparent and efficient, further reforms are necessary to align taxation with international best practices and ensure social equity.
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