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.税收制度是经济发展的重要基石，通过保障国家预算收入的形成并规范调节经济活动，为经济运行提供核心支撑。乌兹别克斯坦共和国已推行多项重大税制改革，旨在实现税收制度现代化、提升财政运行效率并优化投资环境。本文针对乌兹别克斯坦税收制度的结构、职能与财政意义展开研究，重点聚焦近期税制改革、税收征管数字化转型以及扶持创业的相关举措。本研究强调，持续推进税制现代化对于经济增长、治理透明度提升与可持续发展均具有关键价值。