Strategic Roadmap for Developing Islamic Finance in Uzbekistan: Empirical Analysis and Structural Reforms

This scientific article investigates the prospects of developing the Islamic financial system in Uzbekistan, existing legal and economic barriers, and their systemic solutions based on the international IMRAD standard. Within the framework of the study, the results of nation-wide sociological surveys and empirical regression frameworks were analyzed to determine the real demand of the population and business entities for partnership and lease-based financial instruments. Furthermore, the issues of double taxation within the national tax framework were examined, and specific strategic directions and recommendations for ensuring tax neutrality and modernizing the legislative infrastructure were proposed.