THE ROLE OF THE TAX SYSTEM IN THE REPUBLIC OF UZBEKISTAN

The tax system serves as a cornerstone of economic development by ensuring the formation of state budget revenues and regulating economic activity. In the Republic of Uzbekistan, significant reforms have been implemented to modernize the tax system, enhance fiscal efficiency, and improve the investment climate. This article examines the structure, functions, and fiscal significance of the Uzbek tax system, focusing on recent reforms, the digitalization of tax administration, and measures to support entrepreneurship. The study highlights the importance of continued modernization for economic growth, transparency, and sustainable development.