Tax and Customs Reforms


The issues of reducing the high tax and customs burden on the national economy and simplifying the tax and trade regimes have always been prioritized within Uzbekistan’s economic development programme. The Uzbek government has also recognized the high tax and customs burden on the national economy and explored the possibility of reforming the tax and customs regimes.

Problems identified

By studying the current state of Uzbekistan’s tax and customs system, Leverage Consulting identified a number of problems that significantly erode attractiveness of the country’s business environment. These include a lack of long-term strategy and/or vision within the taxation and trade system, the absence of a specially designated institute studying tax and customs issues, unattractive tax and customs regimes coupled with high tax burden, high volume of tax and customs breaks (granted on an individual basis), severe differences in tax regimes and high payroll taxes.


Leverage Consulting delivered a report containing the comprehensive situational analysis of the tax and customs regime in Uzbekistan and various scenarios for enhancing it. As a result, three scenarios were developed and provided to increase tax and customs systems attractiveness for businesses and further sustainable development of the national economy

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