INSTITUTIONAL AND INNOVATIVE MECHANISMS FOR IMPROVING TAX ADMINISTRATION AND INCREASING LOCAL BUDGET REVENUES IN UZBEKISTAN

Improving the efficiency of tax administration has become one of the strategic priorities in the context of economic reforms and the modernization of public finance management in Uzbekistan. This process is directly related not only to increasing tax collection, but also to strengthening the revenue capacity of local budgets, expanding fiscal decentralization, and improving the financial independence of regions. Effective tax administration enables local governments to mobilize internal fiscal resources, reduce dependence on interbudgetary transfers, and ensure stable financing for infrastructure, social services, entrepreneurship support, and regional development programs. Therefore, the study of institutional and innovative mechanisms for improving tax administration is of both scientific and practical importance.