TAXATION CHALLENGES OF GIG ECONOMY INCOME (FREELANCERS AND REMOTE WORKERS)
DOI:
https://doi.org/10.55640/Keywords:
gig economy, freelancers, remote work, taxation, Uzbekistan, tax policy, digital economy, tax complianceAbstract
This article examines the challenges of taxing gig economy income, with particular focus on freelancers and remote workers in Uzbekistan under the 2026 tax reforms. The study analyzes the effectiveness of simplified taxation regimes, including turnover-based taxation, and the role of digital tax administration in improving compliance. Using a qualitative legal and economic approach, the research identifies key issues such as income transparency, cross-border taxation, worker classification, and tax equity.
References
1.B1 Analytics. (2025). Uzbekistan tax changes 2026. https://b1.ru/en/insights/tax-messenger/uzbekistan-tax-changes-2026/
2.PwC. (2026). Republic of Uzbekistan: Individual – significant developments. https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/significant-developments
3.Chron. (2026). Uzbekistan introduces a digital tax ecosystem for self-employed and individual entrepreneurs. https://www.chron.uz/en/economy/selected/uzbekistan-introduces-a-digital-tax-ecosystem-for-self-employed-and-individual-entrepreneurs
4.Kun.uz. (2026). Tax committee clarifies new tax rules for self-employed taxi drivers. https://kun.uz/en/news/2026/01/02/no-separate-qr-code-required-tax-committee-clarifies-new-tax-rules-for-self-employed-taxi-drivers
5.Eurasianet. (2025). Gig economy gaining traction in Uzbekistan. https://eurasianet.org/gig-economy-gaining-traction-in-uzbekistan
6.Solar Staff. (2025). Freelance and taxes in Uzbekistan. https://help.solarstaff.com/en/articles/9250017-freelance-and-taxes-uzbekistan
7.Tax Legal. (2025). Tax system of Uzbekistan. https://tax-legal.uz/en/tax-in-uzbekistan/
8.OECD. (2021). Tax challenges arising from digitalisation – Report on pillar one blueprint. OECD Publishing. https://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint.htm
9.World Bank. (2023). Digital economy for Central Asia: Opportunities and challenges. World Bank Group. https://www.worldbank.org
10.International Labour Organization. (2021). World employment and social outlook: The role of digital labour platforms in transforming the world of work. ILO. https://www.ilo.org
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
