Published February 27, 2026 | Version v1
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CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY

Authors/Creators

  • 1. Listener (Trainee), Banking and Finance Academy of the Republic of Uzbekistan

Description

This article examines the issues of reforming the value-added tax (VAT) mechanism to mitigate the negative consequences of the shadow economy. The author analyzes the VAT gap and proposes scientific and practical recommendations aimed at protecting the tax chain through digital technologies (Blockchain, AI) and the implementation of a Split Payment system.

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Additional details

References

  • 1. Ўзбекистон Республикаси Солиқ кодекси. – Т.: "Адолат", 2020.
  • 2. Smith, K. (2022). Digital Transformation of VAT Systems. Oxford University Press.
  • 3. European Commission (2023). VAT Gap Report.
  • 4. Статистика агентлиги маълумотлари (2023-2024).