FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
DOI:
https://doi.org/10.5281/zenodo.20811954Abstract
This article examines the dynamics of tax revenues in Uzbekistan from 2000 to 2024 and their role in supporting
sustainable 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 economic
expansion, improved fiscal administration, and alignment with state development programs. The study highlights the contribution of
tax revenues to financing infrastructure, social services, and environmental initiatives, demonstrating the critical role of an efficient tax
system in achieving sustainable development goals.
Keywords
Uzbekistan, tax revenue, sustainable development, fiscal policy, VAT, excise duties, income tax, profit tax, state development programsReferences
State Committee of the Republic of Uzbekistan on Statistics. Statistical Data on Tax Revenues Across the Republic for
–2024. — Tashkent, 2024.
Ministry of Finance of the Republic of Uzbekistan. Report on Tax Policy and Fiscal Development. — Tashkent, 2023.
World Bank. Doing Business 2023: Uzbekistan. — Washington, D.C.: World Bank, 2023.
International Monetary Fund. Uzbekistan: Fiscal Developments and Revenue Administration. — Washington, D.C.:
IMF, 2022.
United Nations Development Programme (UNDP). Sustainable Development Goals: Fiscal Policies and Public
Revenue. — New York: UNDP, 2021.
State Tax Committee of the Republic of Uzbekistan. Tax Revenues 2000–2024. — Tashkent, 2024.
Ministry of Finance of the Republic of Uzbekistan. National Development Strategy 2022–2026. — Tashkent, 2022.
Ahunov, Sh. Tax Potential and Economic Growth in Uzbekistan. — Tashkent: Economics Press, 2020.
Karimov, I., Tashkent, A. Fiscal Policy and Sustainable Development: Evidence from Uzbekistan // Journal of Public
Finance. — 2021. — Vol. 14. — P. 45–63.
Downloads
Published
How to Cite
Issue
Section
