IMPROVING FISCAL MONITORING MECHANISMS FOR REDUCING HIDDEN RECEIPTS IN TRADE AND SERVICE SECTORS TO EXPAND THE LOCAL TAX BASE
Abstract
this article develops an integrated fiscal monitoring mechanism for reducing hidden cash receipts in Uzbekistan’s trade and service sectors while strengthening the local tax base. Using legal reforms, official payment statistics, and sectoral indicators for 2021-2025, the study demonstrates that NKT, terminal, QR, and receipt-discipline variables should be monitored as linked manifestations of a single commercial event rather than as isolated violations. The proposed mechanism combines event-level data integration, sector-sensitive risk scoring, territorial benchmarking, and proportionate enforcement responses, thereby improving local revenue mobilization without imposing unnecessarily high compliance costs on formally operating businesses.