Institutional Mechanisms for Optimizing the Tax Burden and Ensuring Production Profitability in Uzbekistan’s Agriculture

This article examines issues related to improving the taxation mechanism of Uzbekistan’s agro-industrial complex on the basis of economic, fiscal, and institutional approaches. The article substantiates that the specific features of agricultural production, including seasonality, natural and climatic risks, dependence on water resources, and the mismatch between the timing of costs and revenues, indicate the need to shape tax policy not on the basis of a general fiscal approach, but in connection with the sector’s real economic capacity.