The Tax System of The Republic of Uzbekistan and The Main Directions of Tax Policy

This article analyzes the formation of the tax system in the Republic of Uzbekistan, its importance in regulating the economy, and the main priorities of state tax policy. It also examines reforms aimed at modernizing the tax system, simplifying tax administration, and optimizing the tax burden in the country. Based on the Tax Code and adopted regulatory legal acts, the legal foundations of the tax system are highlighted and the impact of tax policy on economic development is analyzed. The article also focuses on the introduction of digital technologies in the tax system, reducing the share of the shadow economy, and supporting entrepreneurial activities.