The introduction of the cluster system in agriculture in the Republic of Uzbekistan is an important stage in modernizing the agrarian sector, increasing production efficiency, and strengthening export potential. The study analyzes the interrelation between agricultural clusters and tax policy, as well as examines the impact of tax burden on their economic efficiency.

The research results show that cotton-textile, grain, fruit and vegetable, and livestock clusters differ significantly in terms of investment attractiveness, tax rates, and profitability. In particular, cotton-textile clusters have attracted the largest investments due to tax incentives and state support, while fruit and vegetable and livestock clusters face a higher tax burden.

Agricultural clusters, tax policy, investment, cotton-textile, fruit and vegetable cluster, livestock cluster, grain cluster, tax incentives, tax burden, fiscal policy, econometric modeling, export potential, tax rates, state support, land tax, tax optimization, agriculture, food security, entrepreneurship.

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