An Analytic Al Assessment of the Methodological Framework for Determining the Tax Base in the Tax System of the Republic of Uzbekistan

For that, we study the evolution of the way the tax base was defined in Uzbekistan between 2000 and 2024 and the effectiveness of such reforms in practice. The historical, analytical, comparative, and system based methods enable the study to understand the factors that led to these changes. It examines the impact of legal modifications, policy reforms, and digital innovations on tax assessment and collection processes. It also examines the effects of automation on administration and also how taxpayers behavior adapted. It seeks to demonstrate how these developments bolstered transparency, increased efficiency, and sustained the stability of the national tax system.