TAX BURDEN REDUCTION AND ECONOMIC GROWTH: ANALYSIS OF REFORMS IN 2023-2025

Abstract

This article is scientifically and statistically analyze the impact of tax reforms implemented in the Republic of Uzbekistan in 2023-2025 on macroeconomic stability and economic growth rates. The study considers the tax burden reduction strategy, in particular, the reduction of the value-added tax rate, profit tax incentives, and the digitization of tax administration as the main drivers of economic growth. The dynamics of GDP growth reaching a record 7.7% by the end of 2025, structural changes in the industrial and service sectors, and the reduction in the share of the shadow economy are described in detail. The results of the study confirm the importance of the incentive function of tax policy in increasing investment activity and improving the business environment. The report puts forward scientifically based proposals for expanding the tax base and ensuring fiscal stability in order to achieve the goals of the " Uzbekistan -2030" strategy