PROSPECTS FOR THE USE OF BLOCKCHAIN TECHNOLOGY IN TAX ADMINISTRATION
DOI:
https://doi.org/10.55640/Keywords:
blockchain technology, tax administration, digital economy, tax compliance, smart contracts, fiscal transparency.Abstract
In the context of the rapidly developing digital economy, the modernization of public administration systems, particularly tax administration, has become an important strategic priority. This research examines the prospects of using blockchain technology in tax administration. The study analyzes the key characteristics of blockchain technology, including data immutability, transparency, and security, and evaluates their potential application in tax systems. The research is based on the current Tax Code of the Republic of Uzbekistan (2026), national digital transformation policies, and international experiences in digital tax administration.
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