The paper provides an in-depth examination of key issues such as methodologies for assessing tax system efficiency, the impact of tax burden on economic growth, and the fiscal effectiveness of tax incentives. Special attention is given to the large-scale tax reform implemented in the Republic of Uzbekistan since 2017. Based on a comparison of Uzbekistan’s tax burden with OECD countries and developing economies, several strategic recommendations are proposed. The findings indicate that the ongoing tax reforms in Uzbekistan contribute to the stabilization of budget revenues and the stimulation of economic growth; however, challenges remain in the areas of tax administration and ease of tax compliance
| Mualliflar | Isaev , Fakhriddin, Исаев , Фахриддин, Исаев , Фахриддин |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-04-25 |
| Jild | 3 |
| Son | 2 |
| Betlar | 339-348 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss2-pp339-348 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2026-vol3-iss2-pp339-348 · Maqolaning asl sahifasi
tax analysis, fiscal policy, tax burden, tax efficiency, taxpayers, tax incentives, Uzbekistan tax system, international tax comparison, tax reform, budget revenues, налоговый анализ, фискальная политика, налоговая нагрузка, эффективность налогообложения, налогоплательщики, налоговые льготы, налоговая система Узбекистана, международные налоговые сравнения, налоговая реформа, бюджетные доходы, солиқ таҳлили, фискал сиёсат, солиқ юки, солиқ самарадорлиги, солиқ тўловчилари, солиқ имтиёзлари, Ўзбекистон солиқ тизими, халқаро солиқ таққосламаси, солиқ ислоҳоти, бюджет даромадлари
| APA | Isaev , Fakhriddin, Исаев , Фахриддин, & Исаев , Фахриддин (2026). TAX ANALYSIS AND REFORMS. Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 339-348. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp339-348 |
|---|---|
| GOST (OAK) | Isaev , Fakhriddin, Исаев , Фахриддин, Исаев , Фахриддин TAX ANALYSIS AND REFORMS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 2. – P. 339-348. – DOI: 10.60078/3060-4842-2026-vol3-iss2-pp339-348. |
| MLA | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин. “TAX ANALYSIS AND REFORMS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 339-348, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp339-348 |
| Chicago | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин. “TAX ANALYSIS AND REFORMS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 339-348 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp339-348 |
| Harvard | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин (2026) ‘TAX ANALYSIS AND REFORMS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 339-348. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp339-348 |
| BibTeX | @article{isaevfakhriddin2026,
title = {TAX ANALYSIS AND REFORMS},
author = {Isaev , Fakhriddin and Исаев , Фахриддин and Исаев , Фахриддин},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {2},
pages = {339-348},
doi = {10.60078/3060-4842-2026-vol3-iss2-pp339-348},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp339-348}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article analyzes the relationship between the retirement age and demographic and macroeconomic factors within the pension system of Uzbekistan. The purpose of the study is to justify the need for reforming the…
This article examines the integrated package mechanisms of the circular economy from both theoretical and practical perspectives. It focuses on the coordination of economic, environmental, and institutional instruments…
This article examines the scientific foundations of the methodology for determining the value added tax base on a margin basis. It analyses the substance of the margin approach introduced in Uzbekistan from 2026, its…
This article analyzes the main features of the social insurance system in the countries of the European Union, its structure, financing mechanisms, and coordination rules at the European level. Although each member…
This article analyzes the issues of improving innovative models for the development of the vocational education services market and their methodological foundations. The relevance of the study stems from the need to…
This article examines the economic nature of informal employment and the key factors influencing its formation. The study highlights the role of informal employment in maintaining labor market equme generation, and its…
The article examines the transformation of corporate governance of state-owned companies in a transition economy, using the example of the mining sector of Uzbekistan. The study is based on a comparative analysis of two…
This paper examines the key factors of professional success and their economic aspects in the context of a modern economy. Due to globalization, technological transformation, and increasing labor market competition, the…
This article proposes an integrated multi-criteria methodology for assessing the efficiency of innovation and investment activities using the example of sports equipment manufacturing enterprises. The methodology is…
This article analyzes the role and importance of fulfillment centers in e-commerce logistics. The issues of efficient organization of order processing are considered, and an analysis is conducted based on statistical…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi
This article examines the impact of tax policy on economic inequality, analyzing the effects of each type of tax on economic inequality separately. Also, research of foreign scientists on this research were studied and…
This article justifies that the role of taxation, independent audit and internal control is important in improving the quality of financial reporting. Moreover, relevant conclusions have been developed at the end of the…
The article analyzes the purpose of tax reforms, the effectiveness of tax reforms carried out in recent years in Uzbekistan. It is also justified that tax reforms are a powerful tool for governments to achieve fiscal…
The article is devoted to the increasing importance of direct taxes, such as personal income tax in Uzbekistan, and the opinions of scientists are presented within the framework of the study. It also discusses the need…
In the article, a scientific proposal and practical recommendations on the procedure for calculating depreciation for intangible assets from new objects, applying depreciation calculation methods, carrying depreciation…
This article is devoted to the theoretical foundations of e-commerce taxation, and a literature analysis of many economists has been carried out within the framework of the topic. The evolution of e-commerce taxation is…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…