International Experience of Corporate Income Taxation and Tax Reforms in Uzbekistan: A Comparative Analysis

This article provides a comparative analysis of international practices in corporate income taxation and recent tax reforms undertaken in Uzbekistan. Drawing on OECD and PwC data, it examines global trends in corporate tax rates, tax incentives, and tax administration. In addition, the study discusses certain reforms implemented under Uzbekistan's new Tax Code, such as corporate tax rate adjustments, the shift to electronic reporting systems, and tax governance reforms. The results show that while Uzbekistan offers competitive tax rates, better tax base, audit practices, and tax incentives optimization still needs to be improved.