LEGAL PATHWAYS FOR IMPROVING THE TAX SYSTEM AND MECHANISMS FOR ENSURING TRANSPARENCY IN THE DISTRIBUTION OF TAX

Abstract

This article examines the legal pathways and mechanisms for the comprehensive

optimization of the tax system in the Republic of Uzbekistan. The significance of

this study is rooted in the imperative to reform the fiscal framework, enhance

legislative stability, and mitigate the prevalence of the "shadow economy." The

research provides a rigorous analysis of the statutory foundations governing the

allocation of tax revenues, illustrating how transparent fiscal administration serves

as a catalyst for bolstering public confidence in the state among both natural and

legal persons. Throughout the study, the author delineates the procedural aspects of tax

collection, identifies the categories of taxable entities, and evaluates the designated

purposes of revenue appropriation. By synthesizing current legislative acts,

scholarly doctrines, and peer-reviewed literature, the author presents substantiated

conclusions and policy recommendations. Furthermore, the article explores the

integration of digital technologies into tax administration, highlighting the resultant

efficiencies in compliance and oversight.  The study posits that implementing these legal advancements will fundamentally

shift public perception; by clarifying the nexus between tax contributions and

public welfare, a more efficient tax compliance environment is anticipated.

Ultimately, the article proposes normative models designed to provide taxpayers

with enhanced legal protections and procedural conveniences, while outlining

priority legislative amendments aimed at resolving existing ambiguities and

reinforcing the rule of law within the tax system