MODERNIZING THE TAX DEBT COLLECTION SYSTEM IN UZBEKISTAN

Abstract

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.