AUTOMATING TAX REPORTING PROCESSES: OPPORTUNITIES AND CHALLENGES

Authors

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

DOI:

https://doi.org/10.55640/

Keywords:

Tax automation, e-tax reporting, digital governance, Uzbekistan, compliance efficiency

Abstract

This study explores the automation of tax reporting processes in Uzbekistan, analyzing both opportunities and challenges. Legal reforms in 2026 have formalized electronic signatures, e-invoicing, and online submission platforms, providing a strong foundation for digital tax administration. Integrated technological platforms connecting taxpayers, banks, and authorities enhance efficiency, reduce errors, and enable risk-based compliance monitoring. Despite progress, disparities in infrastructure, digital literacy, and trust highlight socio-technical challenges in adoption.

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References

1.Akhmedov, S. (2023). Digital transformation in Uzbekistan’s fiscal system: Legal and technical perspectives. Tashkent University Press.

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3.Karimova, N. (2023). Challenges of digital tax adoption among SMEs in Uzbekistan. Central Asian Economic Review, 11(2), 45–61.

4.Morris, T., & Chen, L. (2021). Trust and security in digital taxation: Lessons from Estonia and Singapore. International Journal of Digital Governance, 9(1), 15–32.

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6.Rossi, F., & Conti, G. (2020). Real-time electronic invoicing and tax enforcement in Italy. Fiscal Studies, 41(4), 653–676.

7.State Tax Committee of Uzbekistan. (2025). Annual report on electronic tax reporting and compliance. Tashkent: State Tax Committee.

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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

AUTOMATING TAX REPORTING PROCESSES: OPPORTUNITIES AND CHALLENGES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2110-2115. https://doi.org/10.55640/

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