Methodological Foundations for Developing and Applying an Expert Model to Assess the Effectiveness of the Tax System

Salomovich AS

Published on: 2026-08-03

Abstract

This article substantiates the scientific and methodological approaches to developing an expert model for assessing the effectiveness of the tax system of the Republic of Uzbekistan under the conditions of digital transformation of tax administration. It is shown that expert assessment complements statistical analysis with professional judgments and makes it possible to account for the qualitative parameters of the tax system, including the digital maturity of tax authorities, the quality of electronic services, the transparency of procedures, the effectiveness of risk-based control, and the reduction of corruption risks. A stepwise methodology is proposed, including the formation of an expert group, the selection of assessment factors, questionnaire surveying, the construction of a matrix of expert judgments, the calculation of Kendall's coefficient of concordance, and the verification of significance using the χ² criterion. Based on a survey of 25 experts across 10 factors, weight coefficients and priority directions for improving tax administration were determined.