Overview

The monograph is devoted to the revision of the customs and tariff policy in Uzbekistan in the light of modern requirements and improvement of its methodology in order to sustainably increase budget revenues. The main goal is to develop a scientific and practical approach that ensures a balance between fiscal efficiency, protection of the domestic market and international competitiveness. The research analyzes the structure of tariff rates, tariff escalation, the system of preferences and concessions, the practice of determining customs value, non-tariff measures and issues of harmonization with WTO norms. The methods are normative and legal analysis, international comparison, input-output and elasticity approaches, panel regression and scenario modeling (status-quo, gradual liberalization, ""target sectors"" scenarios). Customs and tax statistics for 2010-2024, national accounts and open data from international institutions are used as the database.

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