THE ROLE OF DIGITALIZATION IN ENHANCING THE EFFICIENCY OF TAX POLICY

Authors

  • Alijon Turayev Samarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhD
  • Akobir Samsiyev Master's student at Samarkand branch of Tashkent State University of Economics,

DOI:

https://doi.org/10.55640/

Keywords:

Digitalization, Tax Policy, Tax Efficiency, Electronic Filing, Automation, Transparency, Uzbekistan

Abstract

This study explores the role of digitalization in enhancing the efficiency of tax policy. It examines how digital tools and technologies, such as electronic filing, automated reporting, and data analytics, contribute to improving tax compliance, reducing administrative costs, and increasing transparency. The research highlights international best practices and evaluates the current state of digitalization in Uzbekistan’s tax system. Recommendations are provided for further development of digital infrastructure to optimize tax policy, support fiscal efficiency, and promote sustainable economic growth.

Downloads

Download data is not yet available.

References

1.Bird, R., & Zolt, E. (2019). Digitalization and Modern Tax Administration: Global Best Practices. Cambridge: Cambridge University Press.

2.Karimov, A. (2021). Electronic Filing and Tax Compliance in Uzbekistan. Tashkent: Finance University Press.

3.Tursunov, B. (2022). Improving Fiscal Efficiency through Digital Tax Systems. Journal of Taxation and Public Finance, 9(1), 25–45.

4.OECD. (2020). Tax Administration in the Digital Age: Enhancing Efficiency and Compliance. Paris: OECD Publishing.

5.World Bank. (2021). Digital Transformation of Tax Systems: International Experiences and Lessons. Washington, D.C.: World Bank Publications.

6.State Tax Committee of the Republic of Uzbekistan. (2023). Tax Code of the Republic of Uzbekistan. Tashkent: Government Printing House.

7.European Commission. (2018). Guidelines on Digital Tax Administration and Fiscal Modernization. Brussels: European Union.

Downloads

Published

2026-01-24

Issue

Vol. 5 No. 01 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons 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.

How to Cite

THE ROLE OF DIGITALIZATION IN ENHANCING THE EFFICIENCY OF TAX POLICY. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1998-2000. https://doi.org/10.55640/

Similar Articles

1-10 of 2487

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)