Prospects for the Development of Uzbekistan's Tax System: A Comparative Analysis of International Experience

This article examines the prospects for developing Uzbekistan's tax system through a structured comparison of international experience in tax policy and tax administration. The analysis combines a review of Uzbekistan's statutory tax framework with evidence from the Organisation for Economic Co-operation and Development (OECD), the Asian Development Bank (ADB), the International Monetary Fund (IMF), and official tax administration sources. It identifies five strategic reform dimensions: legal predictability and tax-base quality, digital integration, risk-based compliance, taxpayercentred services, and equity and environmental sustainability. Estonia's extensive use of electronic tax filing, Singapore's pre-filled tax return arrangements, and Georgia's risk-oriented administration of large taxpayers offer distinct lessons rather than ready-made institutional models. A five-dimensional Tax System Development Index (TSDI) and a phased implementation matrix are proposed to translate international evidence into measurable national policy priorities. The study is conceptual and comparative; it does not claim to estimate causal effects for Uzbekistan or report a measured national TSDI score. Its principal contribution is a practical framework linking tax system design to service delivery, tax compliance, transparency, and economic resilience.