Digital Governance Failures: Institutional Error Analysis in Tax and Enforcement Systems of Uzbekistan

This publication presents a critical institutional and digital governance analysis of systemic failures within the tax administration, judicial, and enforcement systems of Uzbekistan. Based on a documented case study and autoethnographic observation conducted between December 2025 and January 2026, the research identifies persistent data desynchronization between governmental digital platforms, leading to repeated and unjustified debt enforcement actions against a citizen despite full legal compliance. The study applies qualitative institutional analysis to examine how fragmented e-government infrastructures, lack of real-time data exchange, and procedural rigidity contribute to legal insecurity and administrative injustice. The findings highlight structural risks in current digital governance implementations and emphasize the need for unified registries, automated data synchronization, and citizen-centered safeguards. Due to legal and privacy considerations, underlying official documents are not publicly shared. However, the analysis is based on verified governmental records and system notifications obtained directly by the author and available for legitimate verification upon request.