FACTORS ENHANCING TAX SYSTEM EFFICIENCY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Abstract

This study examines the factors influencing the efficiency of Uzbekistan’s tax system in the context of sustainable development. Using a mixed-methods approach, data were collected through surveys and interviews with 300 taxpayers and tax officials, supplemented by secondary data from the State Tax Committee, State Statistics Committee, IMF, World Bank, and OECD reports. The analysis demonstrates that digitalization, administrative reforms, and taxpayer engagement significantly enhance tax revenue collection, reduce informal economic activities, and improve overall fiscal performance. Regional disparities were identified, with urban areas showing higher efficiency than rural regions, highlighting the need for targeted interventions. The study provides evidence-based recommendations to strengthen the tax system, support equitable revenue collection, and contribute to sustainable economic growth in Uzbekistan.