The impact of digitalisation and institutional reforms on the tax system of Uzbekistan

Imamova , Muxabbat, Имомова , Мухаббат, Imamova , Muxabbat

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The paper examines the role of tax administration digitalisation in raising fiscal efficiency and ensuring social equity, using Uzbekistan as a case. The empirical basis consists of data on 58 jurisdictions for 2014–2023 compiled in the OECD report “Tax Administration 2025” and the tax administration indicators calculated for Uzbekistan under a single methodology within a World Bank project. The international data show that, while the share of electronic filing rose by 18.3–23.3 percentage points over ten years, the on-time filing rate remained virtually unchanged, whereas the cost of collection ratio fell from 0.877 to 0.646 per cent. In Uzbekistan the coverage of electronic tax services has reached 93 per cent, yet the automation of the tax authority business processes stands at 81.4 per cent and the value added tax compliance gap at 30.5 per cent. On this basis the author compares the traditional and the digital models, identifies both the positive effects of digitalisation and its limits, and argues that the institutional changes introduced by Presidential Decree PF-95 of 19 May 2026 are the principal condition for overcoming those limits.

Maqola ma’lumotlari
MualliflarImamova , Muxabbat, Имомова , Мухаббат, Imamova , Muxabbat
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-08-27
Jild4
Son8
Betlar24-38
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss8-pp24-38
Indeksga qo‘shilgan2026-09-06

DOI: 10.60078/2992-877x-2026-vol4-iss8-pp24-38 · Maqolaning asl sahifasi

Kalit so‘zlar

tax administration, fiscal efficiency, social equity, digital transformation, e government, compliance gap, tax control, налоговое администрирование, фискальная эффективность, социальная справедливость, цифровая трансформация, электронное правительство, разрыв соблюдения, налоговый контроль, soliq maʼmuriyatchiligi, fiskal samaradorlik, ijtimoiy adolat, raqamli transformatsiya, elektron hukumat, komplayens uzilishi, soliq nazorati

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAImamova , Muxabbat, Имомова , Мухаббат, & Imamova , Muxabbat (2026). THE IMPACT OF DIGITALISATION AND INSTITUTIONAL REFORMS ON THE TAX SYSTEM OF UZBEKISTAN. Иқтисодий тараққиёт ва таҳлил, 4(8), 24-38. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp24-38
GOST (OAK)Imamova , Muxabbat, Имомова , Мухаббат, Imamova , Muxabbat THE IMPACT OF DIGITALISATION AND INSTITUTIONAL REFORMS ON THE TAX SYSTEM OF UZBEKISTAN // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 24-38. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp24-38.
MLAImamova , Muxabbat, Имомова , Мухаббат, and Imamova , Muxabbat. “THE IMPACT OF DIGITALISATION AND INSTITUTIONAL REFORMS ON THE TAX SYSTEM OF UZBEKISTAN.” Иқтисодий тараққиёт ва таҳлил, 4(8), 24-38, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp24-38
ChicagoImamova , Muxabbat, Имомова , Мухаббат, and Imamova , Muxabbat. “THE IMPACT OF DIGITALISATION AND INSTITUTIONAL REFORMS ON THE TAX SYSTEM OF UZBEKISTAN.” Иқтисодий тараққиёт ва таҳлил, 4(8), 24-38 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp24-38
HarvardImamova , Muxabbat, Имомова , Мухаббат, and Imamova , Muxabbat (2026) ‘THE IMPACT OF DIGITALISATION AND INSTITUTIONAL REFORMS ON THE TAX SYSTEM OF UZBEKISTAN’, Иқтисодий тараққиёт ва таҳлил, 4(8), 24-38. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp24-38
BibTeX
@article{imamovamuxabbat2026,
  title = {THE IMPACT OF DIGITALISATION AND INSTITUTIONAL REFORMS ON THE TAX SYSTEM OF UZBEKISTAN},
  author = {Imamova , Muxabbat and Имомова , Мухаббат and Imamova , Muxabbat},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {8},
  pages = {24-38},
  doi = {10.60078/2992-877x-2026-vol4-iss8-pp24-38},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp24-38}
}

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