IMPROVING TAX ADMINISTRATION IN THE ENTREPRENEURIAL ENVIRONMENT
DOI:
https://doi.org/10.5281/zenodo.20362430Keywords:
tax administration, entrepreneurship, small business, digital taxation, compliance risk management, VAT, Uzbekistan.Abstract
This article examines how tax administration can be improved in the entrepreneurial environment of Uzbekistan,
with particular attention to small business development, digital tax services, risk-based control, and voluntary compliance.
Official data show that small business remains a structural pillar of the Uzbek economy: in 2025, small business entities
generated 923.5 trillion UZS in value added and accounted for 52.2% of GDP. At the same time, the Tax Committee
reported a 20.3% increase in tax revenues in 2024 and a broad shift toward electronic invoices, online cash registers, and
automated tax reporting. The main finding is that tax administration reform should not be limited to stricter control; rather,
it should integrate service orientation, proportional compliance obligations, risk segmentation, transparent VAT refunds,
and data-driven audit selection. The proposed methodology links digital transformation with trust, reduced compliance
costs, and sustainable revenue mobilization. The article concludes with practical recommendations for making tax
administration more predictable, entrepreneur-friendly, and fiscally effective.
References
Alm, J. (2019). What motivates tax compliance? Journal of Economic Surveys, 33(2), 353-388. https://doi.org/10.1111/
joes.12272
Cabinet of Ministers of the Republic of Uzbekistan. (2021). Resolution No. 1 of January 7, 2021, On the management
of tax risks, identification of taxpayers (tax agents) with tax risks, and the organization and conduct of tax audits. URL:
https://lex.uz/uz/docs/7462730
International Monetary Fund. (2024). Tax and customs administration: Revenue administration analytical and learning
resources. IMF Revenue Portal.
National Statistics Committee of the Republic of Uzbekistan. (2026). Key indicators of small business entities in the
Republic of Uzbekistan for January-December 2025. Press release, January 26, 2026.
OECD. (2023). Tax Administration 2023: Comparative information on OECD and other advanced and emerging
economies. OECD Publishing. https://doi.org/10.1787/900b6382-en
OECD. (2025). Tax Administration Digitalisation and Digital Transformation Initiatives. OECD Publishing. https://doi.
org/10.1787/c076d776-en
President of the Republic of Uzbekistan. (2026). Decree No. DP-21 of February 16, 2026, On additional measures to
consistently continue reforms and bring them to a new stage within the framework of priority directions of the countryʼs
development until 2030. URL: https://www.lex.uz/uz/docs/8052981
Tax Committee of Uzbekistan. (2025). Uzbekistan sees 20.3% surge in tax revenues in 2024. Reported by Kun.uz,
January 8, 2025.
World Bank. (2024). Uzbekistan’s reforms for private sector growth, social protection, and climate action to benefit from
World Bank support. Press release, October 3, 2024.
World Bank. (2025). Uzbekistan Country Economic Memorandum: Fostering private sector-led growth and global
integration. World Bank Group.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 ECONOSCITECH INTEGRATION
This work is licensed under a Creative Commons Attribution 4.0 International License.
