Abstract
The characteristics of the tax systems of Indonesia and Uzbekistan, composition of tax structures, efficiency of revenue mobilization and administrative frameworks are listed and compared in this study. progressive tax system with the personal income tax rates at 5-35 % in Indonesia and a simplified flat tax system with personal income tax 12 % in Uzbekistan. Both countries have differences in terms of informality, regional disparities and institutional capacity, but they have similar problems, like high informality, and limited institutional capacity. The research suggests that Indonesia must expand its tax base as well as enhance enforcement, while Uzbekistan may find gain in integrating elements of progressivity into their tax policies in order to address its income inequality. Digitalization of tax administration has been advanced by both nations but more like investments in institutional capacity and targeted reforms would help achieve better fiscal performance. The findings understate the need for tax policies in line with socio-economic objectives to achieve sustainable development and inclusive growth.