📄 Abstract
The article explores ways to enhance the regulatory function of taxation by examining best practices from developed countries and their applicability to Uzbekistan. It argues that taxation should evolve from a fiscal tool to a strategic driver of innovation, sustainability, and social equity. Strengthening Uzbekistan’s tax regulation requires economic stability, digital transformation, and alignment with industrial and green development goals.
🏷️ Keywords
📚 How to Cite:
Sulaymonov Farrukh Shukhratovich , MODERN APPROACHES TO STRENGTHENING THE REGULATORY ROLE OF TAXATION IN THE CONTEXT OF ECONOMIC TRANSFORMATION , Volume 12 , Issue 10, October 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,