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.

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