Publication Details
Abstract
This study develops a multidimensional framework for assessing the efficiency of tax administration in Uzbekistan. The central argument is that revenue growth, although fiscally important, cannot by itself identify whether a tax administration is becoming more efficient. A modern evaluation system should simultaneously measure fiscal effectiveness, voluntary compliance, operational productivity, taxpayer service, digital maturity, and governance quality. The methodology synthesizes the Tax Administration Diagnostic Assessment Tool (TADAT), the International Survey on Revenue Administration (ISORA), OECD Tax Administration indicators, IMF research on revenue-administration reform, and official fiscal and digitalization evidence from Uzbekistan. State budget revenues increased from approximately UZS 164.8 trillion in 2021 to UZS 359.8 trillion in 2025, corresponding to a compound annual nominal growth rate of about 21.6 percent. At the same time, the Tax Committee has expanded electronic invoices, online cash registers, fiscal receipts, risk analysis, digital services and, in 2026, AI-supported taxpayer analytics. These developments provide a stronger information base but do not automatically prove efficiency gains. To convert administrative data into a decision tool, the article proposes a Tax Administration Efficiency Index (TAEI) with six weighted dimensions and a supporting KPI dashboard. The proposed framework combines outcome measures such as on-time filing, on-time payment and arrears with resource measures such as cost of collection and cases per full-time-equivalent employee, while also capturing service quality and digital integration. The study concludes that Uzbekistan should move from target-oriented revenue monitoring toward a transparent performance-management system in which fiscal results are interpreted jointly with compliance, cost, service and governance indicators.