Tax Transparency as an Anti-Corruption Mechanism: The Case of Uzbekistan

Gizem Kapucu

doi:10.52536/3006-807X.2026-2.003

Authors

Gizem Kapucu Marmara University, Türkiye Author https://orcid.org/0000-0001-9650-5692

DOI:

https://doi.org/10.52536/3006-807X.2026-2.003

Keywords:

Central Asia, Uzbekistan, corruption, transparency, tax

Abstract

This article examines the interaction between anti-corruption law and tax law by analyzing tax transparency mechanisms within Uzbekistan’s recent legal and institutional reforms. The study adopts a theoretical and policy-oriented legal analysis rather than an empirical approach, focusing on newly developing legal frameworks and institutional structures. It argues that tax transparency mechanisms can function as effective anti-corruption instruments only when supported by coherent legal rules, procedural consistency, and sufficient institutional capacity. The analysis evaluates reforms in four key areas: asset declaration, beneficial ownership transparency, whistleblower protection, and information exchange. The findings demonstrate that despite important recent reforms, significant legal and institutional deficiencies remain. Asset declaration lacks comprehensive legislative regulation and practical implementation; beneficial ownership transparency remains limited in scope; whistleblower protection is narrowly focused; and information exchange mechanisms face both domestic and international shortcomings. The article concludes that legal reform alone is insufficient to ensure effective anti-corruption outcomes. Sustainable progress requires stronger institutional capacity and gradual, proportionate implementation that balances transparency objectives with the protection of individual rights, particularly privacy.

Author Biography

Gizem Kapucu, Marmara University, Türkiye

Gizem Kapucu is a senior research and teaching assistant at Marmara University, Faculty of Law. She graduated from Istanbul University (Faculty of Law) in 2015 and obtained her LL.M. in Public Law from Marmara University, with a thesis titled “The Principle of Tax Neutrality in Direct Taxation.” In 2025, she completed her PhD in Law at Marmara University, with a dissertation focusing on “Gender and Tax Law.”
Her research interests include tax law, particularly personal income tax, value added tax, tax and social policy, and tax procedure.
She is fluent in English (C1) and has an upper-intermediate proficiency in French (B2), in addition to her native language, Turkish.

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