Factors influencing tax revenue efficiency in Uzbekistan in the context of sustainable development

Jurayev , Xusan

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines the dynamics of tax revenues in Uzbekistan from 2000 to 2024 and their role in supportingsustainable development. Using official statistical data, the study analyzes the trends of major taxes, including VAT, excise duties,personal income tax, profit tax, and land and property taxes. The results show significant growth in tax revenues, reflecting economicexpansion, improved fiscal administration, and alignment with state development programs. The study highlights the contribution oftax revenues to financing infrastructure, social services, and environmental initiatives, demonstrating the critical role of an efficient taxsystem in achieving sustainable development goals.

Maqola ma’lumotlari
MualliflarJurayev , Xusan
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-06-01
Jild2
Son6
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.20811954
Indeksga qo‘shilgan2026-08-26

Kalit so‘zlar

Uzbekistan, tax revenue, sustainable development, fiscal policy, VAT, excise duties, income tax, profit tax, state development programs

Ilmiy soha

Iqtibos keltirish

APAJurayev , Xusan (2026). FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT. Innovation science and technologiy, 2(6). https://doi.org/10.5281/zenodo.20811954
GOST (OAK)Jurayev , Xusan FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT // Innovation science and technologiy. – 2026. – T. 2, № 6. – DOI: 10.5281/zenodo.20811954.
MLAJurayev , Xusan. “FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT.” Innovation science and technologiy, 2(6), 2026. https://doi.org/10.5281/zenodo.20811954
ChicagoJurayev , Xusan. “FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT.” Innovation science and technologiy, 2(6) (2026). https://doi.org/10.5281/zenodo.20811954
HarvardJurayev , Xusan (2026) ‘FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT’, Innovation science and technologiy, 2(6). https://doi.org/10.5281/zenodo.20811954
BibTeX
@article{jurayevxusan2026,
  title = {FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT},
  author = {Jurayev , Xusan},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {6},
  doi = {10.5281/zenodo.20811954},
  url = {https://doi.org/10.5281/zenodo.20811954}
}

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