THE ROLE OF TAX CONTROL IN REDUCING THE SIZE OF THE SHADOW ECONOMY

Authors

  • Turayev Alijon Akmal ugli,Tokhirov Surat 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:

shadow economy, tax control, tax compliance, fiscal policy, tax administration, digital taxation, Uzbekistan.

Abstract

This study examines the role of tax control in reducing the scale of the shadow economy and improving economic transparency. The research analyzes the theoretical foundations of tax compliance and evaluates the institutional mechanisms of tax administration in Uzbekistan based on the current tax legislation and statistical indicators. Special attention is given to modern tax control instruments such as digital tax administration, electronic payment systems, risk-based tax audits, and fiscal monitoring technologies. The study shows that strengthening tax control significantly increases tax compliance, improves fiscal discipline, and contributes to the gradual legalization of economic activity.

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References

1.The World Bank. (2023). Shadow economies around the world: What did we learn over the last 20 years? Washington, DC: World Bank.

2.International Monetary Fund. (2022). Tax administration and compliance in emerging economies. Washington, DC: IMF.

3.Organisation for Economic Co-operation and Development. (2021). Tax administration 2021: Comparative information on OECD and other advanced and emerging economies. Paris: OECD Publishing.

4.State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax administration and fiscal monitoring. Tashkent.

5.Statistics Agency under the President of the Republic of Uzbekistan. (2025). Statistical review of the shadow economy in Uzbekistan. Tashkent.

6.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Macroeconomic indicators and fiscal policy report. Tashkent.

7.Tax Code of the Republic of Uzbekistan. (2026). Tashkent.

8.Davlatov, S. (2022). O‘zbekistonda soliq ma’muriyatchiligini takomillashtirish masalalari. Iqtisodiyot va innovatsion texnologiyalar, 4, 45–52.

9.Qodirov, A. (2021). Soliq nazoratining iqtisodiy samaradorligi va uni takomillashtirish yo‘nalishlari. Moliya va bank ishi jurnali, 2, 67–74.

10.Karimov, B. (2020). Yashirin iqtisodiyotning shakllanish omillari va uni kamaytirish yo‘llari. Toshkent: Iqtisodiyot nashriyoti.

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Published

2026-03-24 — Updated on 2026-03-25

Versions

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

THE ROLE OF TAX CONTROL IN REDUCING THE SIZE OF THE SHADOW ECONOMY. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1949-1952. https://doi.org/10.55640/ (Original work published 2026)

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