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 policyoutcomes. While Indonesia demonstrates gradual progress through digitalization and policy consensus, it continues toface challenges from low compliance and a large informal sector. Uzbekistan, in contrast, has implemented top-downreforms that have improved revenue stability and administrative efficiency. The analysis reveals that hybrid strategiescombining simplification, technological innovation, and institutional trust are essential for building effective tax systems indeveloping countries.
| Mualliflar | Masharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, Prof, Dr. Alfira Sofia |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-06-25 |
| Jild | 1 |
| Son | 6 |
| Betlar | 15-20 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17445985 |
DOI: 10.5281/zenodo.17445985 · Maqolaning asl sahifasi
tax reform, Indonesia, Uzbekistan, tax administration, comparative fiscal policy, digitalization, tax-to-GDP ratio, developing countries.
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