Taxation in transition: a comparative analysis of indonesia and Uzbekistan’s tax systems (2011–2023)

Masharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, Prof, Dr. Alfira Sofia

Innovation science and technologiy · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarMasharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, Prof, Dr. Alfira Sofia
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-06-25
Jild1
Son6
Betlar15-20
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17445985
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.17445985 · Maqolaning asl sahifasi

Kalit so‘zlar

tax reform, Indonesia, Uzbekistan, tax administration, comparative fiscal policy, digitalization, tax-to-GDP ratio, developing countries.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMasharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, & Prof, Dr. Alfira Sofia (2025). TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023). Innovation science and technologiy, 1(6), 15-20. https://doi.org/10.5281/zenodo.17445985
GOST (OAK)Masharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, Prof, Dr. Alfira Sofia TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023) // Innovation science and technologiy. – 2025. – T. 1, № 6. – P. 15-20. – DOI: 10.5281/zenodo.17445985.
MLAMasharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, and Prof, Dr. Alfira Sofia. “TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023).” Innovation science and technologiy, 1(6), 15-20, 2025. https://doi.org/10.5281/zenodo.17445985
ChicagoMasharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, and Prof, Dr. Alfira Sofia. “TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023).” Innovation science and technologiy, 1(6), 15-20 (2025). https://doi.org/10.5281/zenodo.17445985
HarvardMasharipov Azizbek Murodjon ugli, IDA Farida Adi Prawira, and Prof, Dr. Alfira Sofia (2025) ‘TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023)’, Innovation science and technologiy, 1(6), 15-20. https://doi.org/10.5281/zenodo.17445985
BibTeX
@article{masharipovazizbekmurodjonugli2025,
  title = {TAXATION IN TRANSITION: A COMPARATIVE ANALYSIS OF INDONESIA AND UZBEKISTAN’S TAX SYSTEMS (2011–2023)},
  author = {Masharipov Azizbek Murodjon ugli and IDA Farida Adi Prawira and Prof, Dr. Alfira Sofia},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {6},
  pages = {15-20},
  doi = {10.5281/zenodo.17445985},
  url = {https://doi.org/10.5281/zenodo.17445985}
}

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