Article

Conceptual and methodological approaches to shadow economy legalization through fiscal governance

qizi, Ergasheva Malikaxon AvazxonPh.D., Independent Researcher at Kimyo International University in Tashkent

Zenodo (CERN European Organization for Nuclear Research)repository2025en

ABI

Abstract

weakening the foundation of public finances. This study investigates how fiscal tools such as preferential tax regimes, digital transformation, and enhanced budget openness can advance the integration of informal activities into the formal sector. Using cross-country experiences and methodological perspectives, the article outlines a model that combines regulatory enforcement with incentive-based policies to stimulate formalization in transition economies.

Topics

Taxation and Compliance Studies Corporate Taxation and Avoidance Corruption and Economic Development

Identifiers

DOI: 10.5281/zenodo.17758125

Citations and references

Cited by 00 references

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