TAX BURDEN OPTIMIZATION AND INSTITUTIONAL TAX REFORMS IN UZBEKISTAN: EVIDENCE FROM INCOME TAXATION AND VAT EFFICIENCY

This study examines how tax burden optimization and institutional tax reforms can encourage formal economic activity in Uzbekistan. It combines comparative analyses of personal income taxation, fixed-tax scenarios, four enterpriselevel case studies (2024–2025), and an assessment of VAT C-efficiency (2010–2025). The findings indicate that fixed tax liabilities place a disproportionately high burden on businesses with low turnover, while VAT C-efficiency averaged 42.5% during 2021–2025, suggesting considerable potential for improving revenue collection efficiency. The study proposes simplified turnover taxation, targeted personal income tax relief, rationalization of VAT exemptions, and risk-based tax administration. Although the analysis is descriptive rather than causal, the research provides an integrated framework for assessing tax fairness, revenue efficiency, and incentives for economic formalization.