VAT Revenue Performance and Fiscal Efficiency in Uzbekistan: An Analysis of Recent Tax Reforms

In recent years, the VAT rate has been reduced, electronic invoicing and online monitoring systems have been introduced, and tax administration has undergone extensive digital transformation. However, to what extent have these reforms improved the fiscal efficiency of VAT? This article analyzes Uzbekistan's experience using the OECD methodology, examines the practical outcomes of these reforms, identifies the existing challenges, and presents evidence-based approaches to improving VAT collection efficiency.