Fiscal policies in Tajikistan affect poverty and inequality. The study used data from a survey and fiscal sources to analyze this impact. Results show that the country's fiscal system increases the poverty rate by 5.12 percentage points. While some social transfers help the poor, taxes hit them hard, canceling out the benefits. Social spending is not effectively targeted, with education and healthcare funds spread evenly. To reduce poverty and inequality, Tajikistan should improve targeting of public spending, make taxes more progressive, and increase budgets for targeted assistance programs.