THE IMPACT OF DIGITALIZING UZBEKISTAN'S TAX SYSTEM ON BUDGET REVENUES
Keywords:
Tax system, invoice, modernization, tax administration, shadow economy, database, cash registers.Abstract
This article presents a practical and analytical study of the results of numerous changes in the tax system, as well as the introduction of information and communication technologies, electronic tax services, online cash registers, electronic invoices, and automated monitoring systems, which have increased the efficiency of tax revenues. It highlights the role of tax system digitalization in reducing the shadow economy, strengthening tax discipline, and decreasing corruption cases related to the human factor. The research results substantiate that digitalizing the tax system serves to ensure the sustainable growth of budget revenues, increase the efficiency of tax collection, and enhance the transparency of fiscal policy. The study concludes with scientific and practical proposals for the further improvement of the digital tax system in Uzbekistan.
