Abstract
This study analyzes the economic and social impact of excise taxation, with a particular focus on recent tax policy reforms in Uzbekistan. The main objective is to evaluate how excise taxes influence government revenues, consumer behavior, and public welfare. The research is based on a mixed-method approach combining statistical analysis of data from 2021–2024 and institutional analysis of tax policy reforms. The study examines changes in excise tax revenues, consumption patterns, and macroeconomic indicators.
The findings reveal that excise taxes have significantly contributed to increasing budget revenues and reducing the consumption of harmful goods such as tobacco and alcohol. At the same time, excise taxation has positively influenced public health outcomes and encouraged more efficient energy use. The novelty of the research lies in its integrated approach, combining fiscal analysis with social impact assessment. The study highlights that excise taxation is evolving from a traditional revenue-generating tool into a comprehensive policy instrument addressing broader socio-economic challenges.
The practical implications suggest that policymakers should strengthen tax administration systems, improve monitoring of excisable goods, and implement measures to reduce the shadow economy.