IMPROVING THE EFFICIENCY OF TAX ADMINISTRATION AS A FACTOR IN INCREASING LOCAL BUDGET REVENUES IN UZBEKISTAN

Abstract

This article examines the role of tax administration in increasing local budget revenues in the context of ongoing economic reforms in Uzbekistan. The study emphasizes that the financial sustainability of local budgets depends not only on tax rates and the number of taxpayers, but also on the quality of taxpayer registration, the accuracy of taxable base assessment, the reduction of tax arrears, and the effectiveness of digital tax control mechanisms. Particular attention is paid to the administration of property tax, land tax, personal income tax shares, and taxes related to entrepreneurial activity, as these sources directly influence the fiscal capacity and financial independence of regions. The article also highlights the importance of interagency data exchange, automated risk analysis, electronic invoices, online cash registers, and taxpayer-oriented services in identifying unused fiscal reserves and reducing the shadow economy. It is concluded that improving tax administration requires a balanced approach that combines revenue mobilization, taxpayer rights protection, digitalization, and fiscal decentralization in order to ensure sustainable socio-economic development of regions.