Tax Burden Optimization and Institutional Tax Reforms in Uzbekistan: Evidence From Income Taxation and Vat Efficiency
Year: 2026
Type: article
Abstract: This study examines how tax burden optimization and institutional tax reforms can encourage formal economic activity in Uzbekistan. It combines comparative analyses of personal income taxation, fixed-tax scenarios, four enterpriselevel case studies (2024–2025), and an assessment of VAT C-efficiency (2010–2025). The findings indicate that fixed tax liabilities place a disproportionately high burden on businesses with low turnover, while VAT C-efficiency averaged 42.5% during 2021–2025, suggesting considerable potential for improving revenue collection efficiency. The study proposes simplified turnover taxation, targeted personal income tax relief, rationalization of VAT exemptions, and risk-based tax administration. Although the analysis is descriptive rather than causal, the research provides an integrated framework for assessing tax fairness, revenue efficiency, and incentives for economic formalization.
Source: ECONOSCITECH INTEGRATION
Author: Rakhmonov, Azizjon Sadullayevich
Institution: Kimyo International University in Tashkent
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225423236