ДАВЛАТ СОЛИҚ ИСЛОҲОТЛАРИНИНГ СОЛИҚ ТУШУМЛАРИГА ТАЪСИРИ

Abstract

This article presents an empirical analysis of the impact of tax rate reductions on tax
revenues in Uzbekistan during 2016–2024. Based on the Laffer Curve theory, the study uses a
simple OLS regression model to evaluate the relationship. Statistical and graphical analyses show
that lowering tax rates did not reduce government revenues; instead, revenues increased due to
expanded economic activity and a broader tax base. The findings offer important insights for
Uzbekistan’s tax policy development.