Russia is assisting Uzbekistan in reforming its tax policy to promote gender equality

A large-scale study on integrating a gender approach into tax policy has been completed in Uzbekistan. At the request of the country’s relevant ministries, a Russian expert conducted a comprehensive analysis of Uzbekistan’s tax system, aimed at identifying and eliminating gender biases in current legislation, and developed recommendations for implementing gender-oriented tax reforms.

During the work, the specialist examined in detail how tax policy influences women’s economic engagement and contributes to (or hinders) the transition of female labor from the shadow sector to the formal economy. The study analyzed all key types of taxes, including personal income tax, VAT, property tax, and municipal taxes.

The expert’s proposed recommendations for tax reforms include strengthening support measures for small and medium-sized enterprises, introducing childcare-related tax deductions adjusting deduction thresholds for secondary income earners, among whom women constitute a significant proportion. The expert also proposed reforms to improve the physical and digital accessibility of tax services, which should enhance transparency and trust among female taxpayers. The suggested tax reforms are intended to reduce financial barriers for women entering the labor market and to facilitate the formalization of businesses led by women.

A crucial part of the study was a detailed implementation roadmap for the tax reforms. This roadmap clearly defines the responsible state bodies, the list of necessary legislative amendments, and control points for monitoring progress.

The prepared document combines best international practices with a deep analysis of the local regulatory framework. Its main goal is to lay the foundation for a more inclusive economic model that will empower women and contribute to achieving structural gender equality. The expert’s final recommendations were presented at a seminar organized for the Ministry of Economy and Finance of the Republic of Uzbekistan in Tashkent.

The work of the Russian expert is implemented with the financial support of the Russian Federation within the framework of the project "Knowledge Management and Capacity Development in the UNDP-Russia Partnership".