Innovation science and technologiy Volume 2 Issue 6 (2026)
FACTORS INFLUENCING TAX REVENUE EFFICIENCY IN UZBEKISTAN IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Jurayev, Xusan
Abstract
This article examines the dynamics of tax revenues in Uzbekistan from 2000 to 2024 and their role in supportingsustainable 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 economicexpansion, improved fiscal administration, and alignment with state development programs. The study highlights the contribution oftax revenues to financing infrastructure, social services, and environmental initiatives, demonstrating the critical role of an efficient taxsystem in achieving sustainable development goals.
Uzbekistan, tax revenue, sustainable development, fiscal policy, VAT, excise duties, income tax, profit tax, state development programs
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