EFFICIENCY OF ELECTRONIC TAX ADMINISTRATION IN UZBEKISTAN

Authors

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

DOI:

https://doi.org/10.55640/

Keywords:

electronic tax administration, tax digitalization, tax compliance, fiscal efficiency, digital economy.

Abstract

 This study examines the efficiency of electronic tax administration in Uzbekistan in the context of the digital transformation of the tax system. The research analyzes the legal framework, digital tax services, and their impact on tax compliance and fiscal efficiency. The findings show that the introduction of electronic tax tools such as online cash registers, electronic invoices, and digital taxpayer platforms has improved transparency, increased tax revenues, and strengthened tax administration.

Downloads

Download data is not yet available.

References

1.Tax Code of the Republic of Uzbekistan. (2026). Tashkent: National Database of Legislation of the Republic of Uzbekistan.

2.State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax administration and digital services. Tashkent.

3.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Tax policy and fiscal reforms in Uzbekistan. Tashkent.

4.Organisation for Economic Cooperation and Development. (2022). Tax administration 2022: Comparative information on OECD and other advanced and emerging economies. Paris: OECD Publishing.

5.International Monetary Fund. (2023). Digitalization of tax administration: Challenges and opportunities. Washington, DC.

6.Bird, Richard M., & Zolt, Eric M.. (2008). Technology and taxation in developing countries. National Tax Journal, 61(4), 791–821.

7.Keen, Michael. (2015). Excise taxation and its role in modern tax systems. Journal of Economic Perspectives, 29(2), 153–172.

8.OECD Centre for Tax Policy and Administration. (2020). Digital transformation in tax administration. Paris: OECD Publishing.

9.World Bank. (2021). Digital government and tax administration reform. Washington, DC.

10.United Nations. (2022). E-government survey: The future of digital government. New York.

11.State Committee of the Republic of Uzbekistan on Statistics. (2025). Statistical yearbook of Uzbekistan. Tashkent.

Downloads

Published

2026-03-18

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

EFFICIENCY OF ELECTRONIC TAX ADMINISTRATION IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1368-1373. https://doi.org/10.55640/

Similar Articles

1-10 of 1706

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