Keywords
Shadow economy, value-added tax (VAT), VAT gap, Split Payment, digital tax administration, tax chain, transformation.
How to Cite
Atakhanov, K. (2026). CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY. Journal of Science and Innovative Research Studies, 1(2), 114-118. https://doi.org/10.5281/zenodo.18796794
Abstract
This article examines the issues of reforming the value-added tax (VAT) mechanism to mitigate the negative consequences of the shadow economy. The author analyzes the VAT gap and proposes scientific and practical recommendations aimed at protecting the tax chain through digital technologies (Blockchain, AI) and the implementation of a Split Payment system.
References
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2. Smith, K. (2022). Digital Transformation of VAT Systems. Oxford University Press.
3. European Commission (2023). VAT Gap Report.
4. Статистика агентлиги маълумотлари (2023-2024).