Published March 29, 2026 | Version v1
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TAX DATA DIGITALIZATION AND ITS ECONOMIC SIGNIFICANCE

  • 1. Acting associate professor of the department of "Investment and Innovations"
  • 2. PhD,Student of Samarkand institute of economics and service

Description

This study examines the economic significance of tax data digitalization in Uzbekistan. Digital platforms, electronic reporting, and automated monitoring systems improve transparency, enhance tax compliance, and increase state revenue. The findings highlight that continued digital transformation strengthens fiscal efficiency and supports sustainable economic development.

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References

  • State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax administration reforms. Tashkent, Uzbekistan: State Tax Committee.
  • United Nations. (2022). E-Government survey 2022: The future of digital governance. New York, NY: United Nations Department of Economic and Social Affairs.
  • Uzbekistan Tax Code. (2026). Official legal framework regulating taxation in the Republic of Uzbekistan. Tashkent, Uzbekistan: LexUZ.
  • World Bank. (2020). Digital government and tax administration reforms in developing economies. Washington, DC: World Bank Publications.