Digitalization of Fiscal Policy in Uzbekistan: The Development of Electronic Tax Administration and its Role in Strengthening Fiscal Capacity

The digital transformation of fiscal policy has become an important instrument for improving tax administration, strengthening revenue mobilisation, reducing compliance costs and increasing transparency in economic transactions. This article examines the development of digital fiscal infrastructure in Uzbekistan through the evolution of the Unified Electronic Catalogue of Goods and Services, electronic tax invoices (ETI), product classification codes (MXIK), purchase receipts and tax revenues. The empirical analysis is based on administrative indicators covering 2022-2025 and the first half of 2026. The findings suggest that digitalisation is transforming fiscal policy from a predominantly retrospective reporting mechanism into a data-driven system capable of continuous transaction monitoring, automated risk assessment and more targeted compliance management. The article argues that the next stage of Uzbekistan's digital fiscal transformation should focus not merely on expanding the number of digital transactions but on improving interoperability, data quality, automated risk management, taxpayer services, cybersecurity and the analytical use of fiscal data.