TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023)
DOI:
https://doi.org/10.5281/zenodo.17445985Keywords:
tax reform, Indonesia, Uzbekistan, tax administration, comparative fiscal policy, digitalization, tax-to-GDP ratio, developing countries.Abstract
This study presents a comparative analysis of the tax systems in Indonesia and Uzbekistan from 2011 to 2023,
focusing on tax revenue performance, structural composition, and administrative reforms. Drawing on World Bank, IMF,
and OECD data, as well as recent academic literature, the paper highlights how institutional context shapes tax policy
outcomes. While Indonesia demonstrates gradual progress through digitalization and policy consensus, it continues to
face challenges from low compliance and a large informal sector. Uzbekistan, in contrast, has implemented top-down
reforms that have improved revenue stability and administrative efficiency. The analysis reveals that hybrid strategies
combining simplification, technological innovation, and institutional trust are essential for building effective tax systems in
developing countries.
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