INCLUSIVE TAX POLICY OF THE REPUBLIC OF UZBEKISTAN
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp287-295Abstract
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
Keywords:
inclusive tax policy optimal taxation Mirrlees model social tax shadow economy BEPS fiscal multiplierReferences
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