TRANSFORMATION OF TAX ADMINISTRATION IN THE CONTEXT OF NEW UZBEKISTAN AND ITS IMPACT ON FINANCIAL SECURITY
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Abstract
This study assesses the effectiveness of tax administration in Uzbekistan and its impact on national financial security. Based on statistical data for 2018-2025, the share of tax revenues in GDP was calculated using linear regression and trend analysis. The findings indicate a stable upward trend (R2=0.91) with a projected value of approximately 14.1% by 2030. The extended econometric model confirmed the positive impact of digitalization and the negative effects of the shadow economy and inflation. The study concludes that tax administration is a key factor in ensuring fiscal stability and financial security.
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References
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