Evaluating the Efficiency of Indirect National Taxes in The Digital Transformation of Public Finance
SAMIEV SARDOR ISKANDAROVICHActing professor at Department of Finance and Banking, Karshi State Technical University, UzbekistanKupaysinov BehruzMaster's degree in corporate finance and securities markets, Karshi State Technical University, Uzbekistan
Journal of Management and Economicsjournal2026
ABI
Abstract
This research evaluates the structural and operational efficiency of indirect taxation—specifically Value Added Tax (VAT) and Excise duties—within the framework of a modernizing economy. As digital payment systems and electronic invoicing become the norm, the speed and transparency of indirect tax collection have fundamentally altered state finance dynamics. This paper argues that while indirect taxes provide rapid liquidity for the national budget, their efficiency is heavily dependent on the technological infrastructure of the tax administration. Through a comparative analysis, the study highlights the correlation between digitalization and the reduction of the "shadow economy."
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