EFFICIENCY OF ELECTRONIC TAX ADMINISTRATION IN UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Zoyirov AkobirPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study examines the efficiency of electronic tax administration in Uzbekistan in the context of the digital transformation of the tax system. The research analyzes the legal framework, digital tax services, and their impact on tax compliance and fiscal efficiency. The findings show that the introduction of electronic tax tools such as online cash registers, electronic invoices, and digital taxpayer platforms has improved transparency, increased tax revenues, and strengthened tax administration.
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