THE IMPACT OF THE ELECTRONIC INVOICING SYSTEM ON THE TRANSPARENCY OF TAX REVENUES
DOI:
https://doi.org/10.55640/Keywords:
electronic invoicing, tax transparency, tax administration, digital taxation, Uzbekistan tax systemAbstract
This study examines the impact of the electronic invoicing system on the transparency of tax revenues. Using the experience of Uzbekistan as an example, the implementation of the system demonstrates improvements in taxpayer monitoring, reduction of fraudulent activities, and real-time tracking of economic transactions. The research analyzes current legislation, statistical data, and academic literature.
References
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2.Gunaratne, H., & Pappel, I. (2020). Enhancement of e-invoicing systems by increasing the efficiency of workflows via disruptive technologies.
3.State Tax Committee of the Republic of Uzbekistan. (2025). Digital tax administration reforms and electronic invoicing implementation reports.
4.UzDaily. (2025). Automated system detects suspicious electronic invoice transactions exceeding 1 trillion soums. (UzDaily.uz)
5.UzDaily. (2025). From 2026 Uzbekistan to launch automated risk assessment system for electronic invoices. (UzDaily.uz)
6.UzDaily. (2025). Uzbekistan introduces automated risk-based evaluation system for e-invoices. (UzDaily.uz)
7.Universidad Ciencia y Tecnología. (2025). Literature review on e-invoicing and tax compliance. (uctunexpo.autanabooks.com)
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