Assessing Tax Collection Efficiency
Abstract
This article presents an in-depth analysis of evaluating tax revenue mobilization. Taxes are a primary source of state budget revenue, and their timely and complete collection is critical for economic stability, social development, and financing strategic projects. Systematically evaluating tax collection indicators, identifying challenges, and developing solutions is therefore a key priority in the state’s financial policy. This analysis thoroughly examines the primary indicators of tax revenue mobilization, analytical approaches to their assessment, and the key factors influencing revenue collection, including macroeconomic conditions, tax policy, administrative effectiveness, the business environment, and public sentiment. Notably, the assessment relies on parameters such as the tax base, the gap between taxes assessed and actually collected, trends in tax arrears, and the performance metrics of the tax authorities. This article also provides a case study evaluation of tax revenue mobilization in Uzbekistan, presenting analytical insights using statistical data from 2020 to 2024. Recent improvements in Uzbekistan’s tax administration, the adoption of digital technologies, increased communication with taxpayers, and optimization of the tax burden have positively impacted tax revenue mobilization. The enhanced oversight of tax revenue achieved through online cash registers, electronic invoicing, and mobile applications such as ‘Soliq mobile’ is particularly noteworthy. However, challenges persist that hinder satisfactory tax revenue mobilization. These include a high prevalence of informal employment in certain sectors, a significant shadow economy, low tax compliance in some regions, and rising tax arrears. The article emphasizes the importance of proposed measures to address these issues, including expanding the tax base, streamlining tax incentives, intensifying public awareness campaigns, and establishing public-private partnerships to collaborate with taxpayers. Furthermore, the article examines international best practices for improving tax revenue mobilization, such as motivational tax policies, automated monitoring systems, tax amnesty programs, and the application of progressive tax rates. These approaches not only ensure timely tax collection but also enhance taxpayer trust in and responsibility toward the state.
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