PRIORITY DIRECTIONS FOR THE DEVELOPMENT OF THE TAX SYSTEM IN UZBEKISTAN

Umurzak Radjabov
Independent Researcher
Tashkent International University

Email: umurzakradjabov8@gmail.com

ORCID: 0009-0002-0614-7460

Abstract. This article provides a scientific and practical analysis of the priority directions for the development of the tax system in Uzbekistan. In the context of ongoing economic reforms, the study examines issues related to improving tax policy, digitalizing tax administration, expanding the tax base, and optimizing the tax burden. Particular attention is given to the role of the tax system in stimulating economic growth, ensuring the stability of the state budget, and strengthening institutional aspects of tax policy. Based on the results of the research, scientific conclusions and practical recommendations aimed at modernizing the national tax system and improving its efficiency are proposed.

Keywords. tax system, tax policy, tax administration, tax base, digitalization, economic reforms, fiscal stability, economic growth.

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