TAX REFORMS IN UZBEKISTAN: CURRENT POLICY, RESULTS AND FUTURE TASKS

Abstract

This article provides an in-depth analysis of tax reforms implemented in the Republic of Uzbekistan since
2017. The main directions of reforms – reduction of tax rates, simplification of tax administration, digitalization,
legalization of informal employment, ensuring social justice in the tax system, and creating a favorable tax climate
for investors – are discussed in detail. The study evaluates the effectiveness of Uzbekistan’s tax policy based on
legislative documents, statistical data, and assessments by international organizations. Comparative analysis with
international practices highlights the unique aspects of Uzbekistan’s model and proposes recommendations for
future improvement.