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
| Mualliflar | Tolakov, Ulugbek, Тулаков , Улугбек, Toʻlakov, Ulugʻbek |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-02-06 |
| Jild | 3 |
| Son | 1 |
| Betlar | 287-295 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss1-pp287-295 |
DOI: 10.60078/3060-4842-2026-vol3-iss1-pp287-295 · Maqolaning asl sahifasi
inclusive tax policy, optimal taxation, Mirrlees model, social tax, shadow economy, BEPS, fiscal multiplier, инклюзивная налоговая политика, оптимальное налогообложение, модель Миррлиса, социальный налог, теневая экономика, BEPS, фискальный мультипликатор, inklyuziv soliq siyosati, optimal soliqqa tortish, Mirrlees modeli, ijtimoiy soliq, yashirin iqtisodiyot, BEPS, fiskal multiplikator
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