Published March 1, 2026
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REDUCING THE SHADOW ECONOMY: BALANCING TAX BURDEN REDUCTION AND DIGITAL OVERSIGHT
Authors/Creators
- 1. Doctor of Science (DSc) in Economics, Professor Department of Business and Management, Oriental University
Description
This article analyzes the issues of ensuring a balance between the optimization of the tax burden and digital control mechanisms in order to reduce the size of the shadow economy. The study proves that reducing tax rates and digitalizing fiscal processes are the main drivers for bringing economic entities out of the "shadow". Using the experience of Uzbekistan as an example, the author evaluates the synergetic effectiveness of the Laffer effect and digital fiscal tools (e-invoicing, online cash registers, risk analysis). The article concludes by proposing a "digital fiscal balance" model for curbing the shadow economy.
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1773-1777.pdf
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Additional details
References
- Tax Code of the Republic of Uzbekistan. (2020). Tashkent: Gafur Gulyam Publishing House. – 640 p.
- Decree of the President of the Republic of Uzbekistan No. UP-6098. (October 30, 2020). "On organizational measures to reduce the shadow economy and improve the efficiency of tax authorities."
- Laffer, A. (2004). The Laffer Curve: Past, Present, and Future. Heritage Foundation Backgrounder, No. 1765.
- Schneider, F., & Enste, D. H. (2013). The Shadow Economy: An International Survey. Cambridge University Press.
- De Soto, H. (2000). The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else. Basic Books.