MAIN DIRECTIONS AND PECULIARITIES OF TAX POLICY IN THE CONTEXT OF ECONOMIC LIBERALIZATION
Alijon TurayevSamarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhDDiyor NuratovStudent at Samarkand Institute of Economics and Service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study analyzes the main directions and peculiarities of tax policy in Uzbekistan under conditions of economic liberalization. It examines the principles, objectives, and tools of tax policy, emphasizing their role in promoting market-oriented reforms, investment attraction, and economic growth. The research evaluates how tax policy adjustments impact business activity, fiscal sustainability, and compliance. By reviewing legislation, economic data, and international practices, the study provides recommendations for optimizing tax policy to support liberalization, stimulate entrepreneurship, and ensure effective revenue collection.
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