DEVELOPMENT OF THE TAX SYSTEM IN THE CONTEXT OF THE DIGITAL ECONOMY

Authors

  • Turayev Alijon Akmal ugli Acting associate professor of the department of “Investment and Innovations”, PhD
  • Tukhtayev Qodir Student of Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

digital economy, tax system, tax administration, digital technologies, tax policy.

Abstract

 This article analyzes the development of the tax system in the context of the digital economy. The study examines the digitalization of tax administration in Uzbekistan, including electronic tax reporting, online cash registers, and digital tax platforms. The results show that digital technologies improve tax administration efficiency, reduce the shadow economy, and contribute to increasing budget revenues.

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References

1.Akhmedjanov, F. (2026). Uzbekistan sees lower shadow economy share as cashless payments rise. Euronews.

2.Aliyeva, S. (2026). Uzbekistan collects $15 million in digital services taxes. Kursiv Uzbekistan.

3.Kun.uz. (2025). Tax revenues from foreign digital services in Uzbekistan up 44% year-on-year.

4.Trend News Agency. (2025). Foreign digital service providers increase tax contributions in Uzbekistan.

5.Chron.uz. (2026). Uzbekistan introduces a digital tax ecosystem for self-employed and entrepreneurs.

6.StatRanker. (2024). Uzbekistan’s tax digitalization journey and digital tax systems.

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Published

2026-03-17

Issue

Vol. 5 No. 03 (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

DEVELOPMENT OF THE TAX SYSTEM IN THE CONTEXT OF THE DIGITAL ECONOMY. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1261-1265. https://doi.org/10.55640/

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