Tax reform in the Republic of Uzbekistan: the approaches used and their compliance with the criteria developed by leading schools of economic thought

The article discusses the methodological approaches to taxation used in the process of reforming the tax system of the Republic of Uzbekistan. The approaches have been evaluated in terms of meeting the criteria developed by leading schools of economic thought. A number of proposals have been worked out to improve the classification of taxes and mandatory payments, as well as of some fiscal instruments being applied within the republic.

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