IMPROVING THE EFFICIENCY OF TAX ADMINISTRATION AS A FACTOR IN INCREASING LOCAL BUDGET REVENUES IN UZBEKISTAN

IMPROVING THE EFFICIENCY OF TAX ADMINISTRATION AS A FACTOR IN INCREASING LOCAL BUDGET REVENUES IN UZBEKISTAN | Zenodo Skip to main Communities My dashboard Log in Sign up Zenodo is currently experiencing slowness and intermittent outages due to heavy automated traffic from bots and AI crawlers. We are aware of the problem, and our team is focused on stabilizing the service. Thank you for your patience. Published May 8, 2026 | Version v1 Dataset Open IMPROVING THE EFFICIENCY OF TAX ADMINISTRATION AS A FACTOR IN INCREASING LOCAL BUDGET REVENUES IN UZBEKISTAN Authors/Creators Khodieva Fotima Anvarovna (Contact person) Description This article examines the role of tax administration in increasing local budget revenues in the context of ongoing economic reforms in Uzbekistan. The study emphasizes that the financial sustainability of local budgets depends not only on tax rates and the number of taxpayers, but also on the quality of taxpayer registration, the accuracy of taxable base assessment, the reduction of tax arrears, and the effectiveness of digital tax control mechanisms. Particular attention is paid to the administration of property tax, land tax, personal income tax shares, and taxes related to entrepreneurial activity, as these sources directly influence the fiscal capacity and financial independence of regions. The article also highlights the importance of interagency data exchange, automated risk analysis, electronic invoices, online cash registers, and taxpayer-oriented services in identifying unused fiscal reserves and reducing the shadow economy. It is concluded that improving tax administration requires a balanced approach that combines revenue mobilization, taxpayer rights protection, digitalization, and fiscal decentralization in order to ensure sustainable socio-economic development of regions. Files 519-529.pdf Files (233.8 kB) Name Size Download all 519-529.pdf md5:511bab8bb2d1e1c46e2e43f0cb2b6ae6 233.8 kB Preview Download Additional details References 1.OECD. (2023). Tax Administration 2023: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD Publishing. 2.Republic of Uzbekistan. (2019). Tax Code of the Republic of Uzbekistan. Tashkent: National Database of Legislation. 3.Republic of Uzbekistan. (2025). Law No. ZRU-1108 "On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of the Main Directions of Tax and Budget Policy for 2026". Tashkent. 4.Ministry of Economy and Finance of the Republic of Uzbekistan. (2026). Law on the State Budget of the Republic of Uzbekistan for 2026: Main Macroeconomic Indicators and Budget Parameters. Tashkent. 5.Bahl, R., & Bird, R. (2008). Subnational Taxes in Developing Countries: The Way Forward. Public Budgeting & Finance, 28(4), 1–25. 21 Views 13 Downloads Show more details All versions This version Views Total views 21 21 Downloads Total downloads 13 13 Data volume Total data volume 3.0 MB 3.0 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Details DOI DOI Badge DOI 10.5281/zenodo.20077974 Markdown [](https://doi.org/10.5281/zenodo.20077974) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.20077974.svg :target: https://doi.org/10.5281/zenodo.20077974 HTML <a href="https://doi.org/10.5281/zenodo.20077974"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.20077974.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.20077974.svg Target URL https://doi.org/10.5281/zenodo.20077974 Resource type Dataset Publisher Zenodo Published in Ethiopian International Journal of Multidisciplinary Research, 13(5), 519-529, ISSN: 2349-5715, 2026. Languages English Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created May 8, 2026 Modified May 8, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies

Related documents

• PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN#174243
• LAND TAX FOR LEGAL ENTITIES IN UZBEKISTAN: TAX INCENTIVES AND PAYMENT PROCEDURES#174211
• Nicaragua - tax revenues#137807
• Administrative Inactivity and Inefficiency: Remedies in Administrative Decision-Making in Italy and Slovenia#403803
• Универсальный эволюционизм. История природы и общая теория эволюции. Том третий. Геологическая и биологическая история земли#101889