Vol. 1 No. 7 (2026), Articles
Vol. 1 No. 7 (2026)

IMPACT OF THE DIGITALIZATION OF TAX ADMINISTRATION ON REDUCING THE SHADOW ECONOMY IN THE REPUBLIC OF UZBEKISTAN

Articles
Published 2026-07-20
Kim Artyom
Student of Economics, Tashkent State Transport University, Tashkent, Uzbekistan.
PDF

Keywords

digitalization, tax administration, shadow economy, tax control, digital technologies, Uzbekistan.

How to Cite

Kim Artyom. (2026). IMPACT OF THE DIGITALIZATION OF TAX ADMINISTRATION ON REDUCING THE SHADOW ECONOMY IN THE REPUBLIC OF UZBEKISTAN. Journal of Economics and Tourism Research, 1(7), 10-14. https://innopublication.com/index.php/jetr/article/view/972
ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver AMA

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX

Abstract

This article examines the impact of digital transformation in tax administration on reducing the scale of the shadow economy in the Republic of Uzbekistan. The key digital tax control tools and their role in improving the transparency of economic activity are analyzed. The study concludes that the introduction of digital technologies contributes to the reduction of the informal sector and enhances the efficiency of tax administration.

PDF

References

1. Medina, L., Schneider, F. Shadow Economies Around the World: What Did We Learn Over the Last 20 Years? IMF Working Paper. Washington, DC: International Monetary Fund, 2018.

2. President of the Republic of Uzbekistan. Decree “On the Uzbekistan–2030 Strategy” No. UP-158, September 11, 2023. National Database of Legislation of the Republic of Uzbekistan. Available at: Lex.uz.

3. Central Bank of the Republic of Uzbekistan. Brief Review of Cash Circulation (2024). Tashkent: Central Bank of the Republic of Uzbekistan, 2025. Available at: Central Bank of Uzbekistan Report.

4. Tax Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan. Official Portal of Electronic Public Services. Available at: Soliq.uz.

5. Teteryatnikov, K.S., Kamolov, S.G., Idrisov, Sh.Sh. The Shadow Digital Economy [in Russian]. Economic Strategies, 2019, No. 4, pp. 181–197. DOI: 10.33983/2075-1826-2019-4-181-197.