OPTIMIZATION OF THE TAX SYSTEM IN CRISIS CONDITIONS
Abstract
This article examines the issues and prospects of optimizing the tax system under crisis conditions. In the context of economic instability, global shocks, and declining business activity, the effectiveness of tax policy becomes a key factor in maintaining macroeconomic stability. The study analyzes modern approaches to tax system optimization, including reducing the tax burden, improving tax administration, enhancing digitalization, and increasing transparency. Special attention is given to the role of tax incentives and anti-crisis fiscal measures in supporting businesses and stimulating economic recovery. The research also highlights international experience and its applicability to developing economies. The findings suggest that a flexible, adaptive, and innovation-oriented tax system is essential for mitigating the negative impacts of crises and ensuring sustainable economic growth.
Keywords
tax system, tax optimization, economic crisis, fiscal policy, tax administration, tax incentives, digitalization, economic stability, anti-crisis measures, public finance
References
- International Monetary Fund. (2023). Fiscal Monitor: On the Path to Policy Normalization. Washington, DC: IMF.
- World Bank. (2022). Global Economic Prospects. Washington, DC: World Bank Publications.
- Organisation for Economic Co-operation and Development. (2023). Tax Policy Reforms 2023: OECD and Selected Partner Economies. Paris: OECD Publishing.
- Asian Development Bank. (2022). Asian Development Outlook 2022: Economic Recovery in Asia. Manila: ADB.
- United Nations. (2023). World Economic Situation and Prospects 2023. New York: United Nations.
- State Tax Committee of the Republic of Uzbekistan. (2023). Annual Report on Tax Reforms and Administration. Tashkent.
- Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Fiscal Policy and Budget Strategy Report. Tashkent.
- Central Bank of the Republic of Uzbekistan. (2023). Monetary Policy Review and Economic Outlook. Tashkent.
- Karimov, I., & Rakhimov, D. (2022). Improving Tax Policy and Its Impact on Economic Growth. Tashkent: Iqtisodiyot Publishing.
- Abdullayev, Sh. (2023). Directions for Reforming and Digitalizing the Tax System in Uzbekistan. Tashkent: Fan va Texnologiya.
- Tursunov, B., & Yuldashev, A. (2024). “Crisis Management and Tax Policy Efficiency in Emerging Economies.” Journal of Economic Studies, 51(2), 245–260.
- Islomov, N. (2023). “Modern Approaches to Tax System Optimization.” Economics and Innovations, No. 4, 112–120.