Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 3 № 1 (2026) · Саҳифаҳои 287-295
INCLUSIVE TAX POLICY OF THE REPUBLIC OF UZBEKISTAN
Tolakov, Ulugbek, Тулаков, Улугбек, Toʻlakov, Ulugʻbek
Аннотатсия
This article analyzes the compliance of fiscal reforms implemented within the framework of the “Uzbekistan – 2030” strategy with the principles of inclusiveness. The study examines the role of tax policy in ensuring a balance between economic efficiency and social justice based on James Mirrlees’ optimal taxation theory and contemporary empirical data. The article evaluates the macroeconomic impact of changes in the 2025 Tax Code, particularly the progressive social tax rates and mechanisms for legalizing the shadow economy. The results indicate that Uzbekistan’s tax system, while maintaining fiscal stability, is transitioning toward an inclusive model aimed at developing human capital and mitigating income inequality
inclusive tax policyoptimal taxationMirrlees modelsocial taxshadow economyBEPSfiscal multiplierинклюзивная налоговая политикаоптимальное налогообложениемодель Миррлиса
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