The paper provides an in-depth examination of key issues such as methodologies for assessing tax system efficiency, the impact of tax burden on economic growth, and the fiscal effectiveness of tax incentives. Special attention is given to the large-scale tax reform implemented in the Republic of Uzbekistan since 2017. Based on a comparison of Uzbekistan’s tax burden with OECD countries and developing economies, several strategic recommendations are proposed. The findings indicate that the ongoing tax reforms in Uzbekistan contribute to the stabilization of budget revenues and the stimulation of economic growth; however, challenges remain in the areas of tax administration and ease of tax compliance

This scientific article investigates the issues of optimizing and improving the mechanisms for reducing tax debt in order to ensure the financial stability and enhance the solvency of economic entities, particularly enterprises, in the context of the modernization of Uzbekistan's economy. Within the framework of the study, the internal and external factors underlying the emergence of tax arrears in enterprises, the negative impact of untimely fulfillment of tax obligations on corporate liquidity, and the pathways for mitigating tax debt through the transformation of tax administration are comprehensively analyzed. The article discusses the compulsory enforcement of tax arrears and its legal-economic consequences, specifically focusing on the effectiveness of pre-trial and judicial debt collection procedures. The impact of recent reforms in the national tax system and the norms of the current Tax Code on enterprise sustainability is conceptually evaluated. Furthermore, scientifically grounded proposals and practical recommendations have been developed to adapt international best practices to the economic realities of Uzbekistan, introduce incentive mechanisms to enhance tax compliance, and eliminate problems associated with bank orders (inkasso) and enforcement documents

In order to further improve the tax system in our republic, to reduce hidden circulation in the economy, and to implement the main directions of the concept of improving the fair tax policy of the Republic of Uzbekistan, expanding the tax base by introducing digital technologies to the tax administration and some important reforms in the tax system were studied, foreign experience, scientific-practical conclusions, and proposals for its application in our country have been developed.

This scientific article analyzes the role and importance of tax policy in ensuring the attractiveness of the investment environment from a scientific, theoretical and practical perspective. The stability, transparency of the tax system, the level of the tax burden and the impact of tax incentives on investment activity are studied. The possibilities of using incentive mechanisms of tax policy in the decision-making process of investors are also highlighted. The role of tax reforms implemented in the Republic of Uzbekistan in recent years in improving the investment environment is analyzed, and scientific and practical conclusions and proposals are developed to increase the efficiency of attracting investments by improving tax policy

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

The article examines the role of indirect taxes in the tax system of the Republic of Uzbekistan, reforming the tax system, further improving and increasing the efficiency of the tax mechanism, as well as generally recognized international norms and standards in the field of taxation, and draws conclusions from advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and further strengthening the confidence of the business community. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed based on foreign experience and its application in our country.

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted. Also, it is more convenient for business entities that pay taxes on time and operate in compliance with legal requirements to ensure the implementation of the priority tasks set in the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base, and some important reforms implemented in the tax system are studied, foreign experience, scientific and practical conclusions on its application in our country, and proposals are developed.

This article summarizes the development of the tax administration in the country for many years, the role and importance of the interregional tax inspection in the improvement of large-scale reforms aimed at further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

This article highlights the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms in the organization of makhallabay work in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.

This article discusses the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms being implemented in the administration of large taxpayers with a state share in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed on the basis of foreign experience and its application in our country.

This article summarizes the development of tax administration in the country for many years, the role and importance of interregional tax inspection in improving large-scale reforms aimed at further strengthening the confidence of business circles. Some important reforms being implemented in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country

This article summarizes the development of the tax administration in the country for many years, the role and importance of the interregional tax inspection in the improvement of large-scale reforms aimed at further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

This article examines the analysis of tax reforms and tax incentives provided to business entities in the Republic of Uzbekistan. The essence of tax incentives and their impact on the country's economy are explored. Special attention is given to the importance of tax incentives in supporting entrepreneurial activities, attracting investments, stimulating innovation, and enhancing export potential. The existing problems in the application of tax incentives are also analyzed, and possible solutions are proposed.

This article describes the role and importance of interregional tax inspection in the improvement of large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country, and further strengthening the confidence of business circles. At the same time, some important reforms implemented in the tax system of Uzbekistan were studied, and foreign experience, scientific-practical conclusions, and suggestions on its application in our country were developed.

This article analyzes the compliance of fiscal reforms implemented within the framework of the “Uzbekistan – 2030” strategy with the principles of inclusiveness. The study examines the role of tax policy in ensuring a balance between economic efficiency and social justice based on James Mirrlees’ optimal taxation theory and contemporary empirical data. The article evaluates the macroeconomic impact of changes in the 2025 Tax Code, particularly the progressive social tax rates and mechanisms for legalizing the shadow economy. The results indicate that Uzbekistan’s tax system, while maintaining fiscal stability, is transitioning toward an inclusive model aimed at developing human capital and mitigating income inequality

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate, and further strengthening the confidence of business circles in our republic in recent years. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, and the provision of personal services were studied, and scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

This article covers large-scale reforms in the tax and financial sectors of our republic in recent years aimed at creating favorable conditions for conducting business activities in the country, improving the investment climate, and further strengthening the confidence of business circles. At the same time, such areas as illegal trade and catering, motor transport, housing construction, and repair, and the provision of residential services in the economy are studied, and scientific and practical conclusions and proposals are formulated on the basis of foreign experience and its application in our country.

The article states that excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods, and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article reviews the existing literature on excise tax administration, draws conclusions from international best practices. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

Institutional and legal reforms aimed at increasing financial transparency in the Republic of Uzbekistan are analyzed. In recent years, the country has been implementing a number of measures to ensure the openness of public finances, strengthen citizen participation in the budget process, and increase transparency by digitizing the tax and expenditure system. This study assesses the main directions of these reforms, their effectiveness, and compliance with international standards (for example, the IMF's fiscal transparency criteria, PEFA indicators).

This article analyzes the issues of ensuring economic stability through the state budget and taxes. The study examined fiscal indicators, the dynamics of budget revenues and expenditures, and their ratio to GDP. Structural changes in the tax system, the expansion of the tax base, and the intensification of digitalization processes were identified as important factors influencing economic stability. Analysis of the effectiveness of budget expenditures revealed the highest effectiveness of infrastructure projects and the need to increase efficiency in the healthcare and education sectors. According to the research results, the state fiscal policy is one of the main mechanisms for strengthening economic stability, and in the future, it is necessary to deepen reforms in the areas of reducing the deficit, optimizing expenditures, and increasing social effectiveness

The article discusses the implementation of the sustainability rating of business entities in Uzbekistan and some important reforms implemented in the tax system, the experience of foreign countries, indicators and methods for assessing the determination of the sustainability rating, as well as the effective use of its criteria. Causal factors were investigated and analyzed, scientific and practical conclusions and proposals were formulated.

This article analyzes the methodologies for managing the financial resources of local budgets in the context of regional socio-economic development. First, within the framework of fiscal centralization and decentralization principles, it examines local budgets’ independent revenue sources, share-based taxes, and the mechanism of transfers allocated from the central government. Next, based on the principles of medium-term budget planning, ensuring budget balance, and performance-oriented budgeting, it presents methods for effective on-site resource allocation. Furthermore, by enhancing participatory budgeting and public involvement, the study explores how transparency and control over local financial resource use are strengthened. The article also discusses approaches to reducing socio-economic disparities between regions through general (free) transfers, the subvention-grant system, and horizontal equalization instruments. Additionally, it investigates the impact of tax reforms, investment financing, and risk management methods on the sustainability of local budgets. The research concludes with practical recommendations for improving local budget management methodologies—introducing a formula-based transfer mechanism, expanding interactive budget portals, and enabling the issuance of local bonds. Based on applied research and official statistics, the article aims to identify effective tools for financing regional development strategies.