TAX POLICY OF UZBEKISTAN AND ITS IMPROVEMENT
https://doi.org/10.5281/zenodo.15791264
Keywords:
tax policy, Uzbekistan, income tax from legal entities, income tax from individuals, Value-Added Tax, VAT, excise tax, income generationAbstract
This article will study Uzbekistan's Tax Policy and highlight its main components, in particular, income tax from legal entities and individuals, Value Added Tax (VAT), excise tax. It examines, along with problems such as complexity, tax evasion and limited digitization, the progress made in recent years in terms of the formation of income and the expansion of the tax base. The article proposed several recommendations for improving tax policies, including streamlining regulation, investing in digital tax administration, increasing transparency, and attractive incentives for Foreign Direct Investment (FDI). Ultimately, it emphasizes the importance of an effective and equitable tax system in supporting Uzbekistan's Economic Development Goals.
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