Publication Details
Issue: Vol 3, No 6 (2026)
Pages: 58-64
ISSN: 2997-9404
Abstract
This article analyzes the institutional stability of tax legislation in Uzbekistan, including its theoretical foundations and practical conditions. The study examines the dynamics of regulatory changes in the tax system and evaluates their impact on fiscal policy and the business environment. A comparative analysis with OECD countries is also conducted. The results show that frequent changes in tax legislation negatively affect institutional stability, reduce predictability, and weaken business confidence. Evidence-based recommendations are proposed to strengthen tax system stability.
Keywords
tax legislation
institutional stability
tax policy
fiscal sustainability
regulatory framework
tax reforms
legal predictability
tax administration
institutional economics
Tax Code
fiscal institutions
taxpayer confidence
frequency of legislative changes
tax base
budget revenues
comparative analysis
OECD country experience
regulatory impact assessment
consistency of judicial practice
legal certainty