SOCIAL TAX RATES AND INCENTIVES IN UZBEKISTAN: LEGAL ARCHITECTURE, REFORM DYNAMICS, AND SOCIO-ECONOMIC IMPACT

This article analyzes the structure, rates, and incentive mechanisms of social tax in Uzbekistan within the framework of the 2026 tax legislation. The study explores the legal foundations and recent reforms aimed at improving labor market formalization, supporting priority economic sectors, and ensuring sustainable financing of social protection systems. Special attention is given to the balance between a stable baseline tax rate and the expansion of preferential regimes, including reduced rates and exemptions for selected industries. The research also evaluates the economic implications of these policies, particularly their impact on employment, business activity, and fiscal stability.本文基于2026年税收立法框架，分析乌兹别克斯坦社会税（social tax）的税制结构、税率水平与激励机制。本研究探讨了该国旨在推动劳动力市场正规化、扶持重点经济领域、保障社会保障体系可持续融资的法律基础与近期改革举措。研究特别关注稳定基准税率与扩大优惠税制之间的平衡，其中优惠税制涵盖针对特定行业的税率减免与税收豁免。本研究同时评估了上述政策的经济影响，尤其是其对就业、商业活动与财政稳定性的作用。