ASSESSING UZBEKISTAN’S TAX POLICY BASED ON INTERNATIONAL TAX RANKINGS

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This study evaluates Uzbekistan’s tax policy through the lens of major international tax rankings, including the World Bank’s Paying Taxes Index, the Tax Competitiveness Index, and regional fiscal performance indicators. Global tax rankings serve as an important analytical tool for comparing countries’ tax systems based on efficiency, transparency, administrative burden, digitalization, and overall tax competitiveness. The analysis indicates that recent tax reforms in Uzbekistan—such as reductions in tax rates, simplification of procedures, expansion of the tax base, and the introduction of digital tax administration—have led to notable improvements in the country’s international standing. However, certain challenges remain, particularly in relation to tax compliance costs, administrative efficiency, and the stability of the regulatory environment. This research highlights both the progress achieved and the areas requiring further development, offering insights for strengthening Uzbekistan’s fiscal policy and increasing its competitiveness in the global tax landscape.