ECONOMIC EFFICIENCY OF TAX REFORMS IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.17436701Keywords:
tax reform, tax burden, economic efciency, business activity, Uzbekistan, fscal policy, digitalization.Abstract
This article analyzes the economic efciency of the tax reforms implemented in Uzbekistan during 2017–2023.
It examines key changes in the tax system, including the reduction of the tax burden, the introduction of digital tools, and
the simplifcation of procedures for businesses. Based on statistical data, the study evaluates the impact of the reforms on
business activity, the structure of state budget revenues, and the level of transparency in tax administration. The fndings
highlight a positive but gradual effect of the transformations and outline directions for further improvement of tax policy.
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