DEVELOPMENT OF ELECTRONIC TAXATION SYSTEMS IN THE DIGITAL ECONOMY

Authors

  • Turayev Alijon Akmal ugli,Abdivaliyeva Nilufar Murtoza qizi 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:

digital economy, electronic taxation, tax administration, digital technologies, tax system, electronic reporting, tax policy, Uzbekistan.

Abstract

This article analyzes the theoretical and practical aspects of developing electronic taxation systems in the context of the digital economy. The study examines the formation and development trends of electronic tax administration in Uzbekistan based on the current Tax Code of the Republic of Uzbekistan, existing regulatory documents, and official statistical data. Particular attention is paid to the role of digital tools such as electronic tax reporting, online cash registers, electronic invoices, and mobile tax services in improving the efficiency of tax administration.

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References

1.Center for Economic Research and Reforms. (2025). Digital transformation and economic transparency in Uzbekistan.

2.EY. (2024). VAT on electronic services in Uzbekistan: Tax administration practices.

3.Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Digitalization of tax administration in Uzbekistan.

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

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

6.Kun.uz. (2025). Foreign digital companies paid taxes to Uzbekistan.

7.Euronews. (2026). Digital payments and shadow economy reduction in Uzbekistan.

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Published

2026-03-25

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 ELECTRONIC TAXATION SYSTEMS IN THE DIGITAL ECONOMY. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2077-2081. https://doi.org/10.55640/

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