COMPARATIVE ANALYSIS OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN WITH ADVANCED COUNTRIES

Аннотация

This study provides a comparative analysis of the tax system of the Republic of Uzbekistan with those of advanced countries. It examines structural, procedural, and regulatory aspects, highlighting similarities and differences in tax types, rates, administration, and compliance mechanisms. The research evaluates how Uzbekistan’s tax system can benefit from international best practices to enhance efficiency, revenue collection, and taxpayer compliance. By reviewing legislation, statistical data, and international case studies, the study offers recommendations to modernize the tax system, reduce administrative burdens, and align with global standards.