FEATURES OF TAX POLICY IN THE REPUBLIC OF UZBEKISTAN: INSTITUTIONAL AND ECONOMIC ANALYSIS

Authors

  • Turayev Alijon Akmal ugli, Abduvokhidov Bekmurod Kakhramon ugli Samarkand institute of economics and service

Keywords:

tax policy, taxation system, fiscal policy, tax administration, economic development, Uzbekistan

Abstract

 This study examines the main characteristics of tax policy in the Republic of Uzbekistan based on the current tax legislation and recent fiscal reforms. The research analyzes the structure of the national tax system and the role of taxation in ensuring budget stability and economic development. The findings indicate that the stability of tax rates, simplification of the tax system, and modernization of tax administration contribute to improving the effectiveness of fiscal policy.

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References

Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Public finance and state budget report of Uzbekistan. Tashkent.

State Tax Committee of the Republic of Uzbekistan. (2025). Statistical report on tax revenues and tax administration. Tashkent.

Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan. Tashkent: National database of legal documents.

Vahobov A. V.. (2018). Taxes and taxation system. Tashkent: Finance Publishing House.

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Juraev A.. (2019). Tax policy and its economic significance. Tashkent: Innovation Publishing House.

Karimov F.. (2020). Fiscal policy and taxation mechanisms in Uzbekistan. Tashkent: Economy Publishing House.

Abdurahmonov Q. X.. (2019). Public finance and economic reforms. Tashkent: Economy Publishing House.

State Committee of the Republic of Uzbekistan on Statistics. (2025). Statistical yearbook of Uzbekistan. Tashkent.

Research Institute of Fiscal Policy under the Ministry of Economy and Finance. (2023). Tax policy reforms and fiscal sustainability in Uzbekistan. Tashkent.

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Published

2026-03-26

How to Cite

Turayev Alijon Akmal ugli, Abduvokhidov Bekmurod Kakhramon ugli. (2026). FEATURES OF TAX POLICY IN THE REPUBLIC OF UZBEKISTAN: INSTITUTIONAL AND ECONOMIC ANALYSIS. Journal of Applied Science and Social Science, 16(03), 899–904. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/3822

Issue

Vol. 16 No. 03 (2026): Journal of Applied Science and Social Science

Section

Articles

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