THE ROLE OF TAX CONTROL IN REDUCING THE SIZE OF THE SHADOW ECONOMY
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Tokhirov SuratPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study examines the role of tax control in reducing the scale of the shadow economy and improving economic transparency. The research analyzes the theoretical foundations of tax compliance and evaluates the institutional mechanisms of tax administration in Uzbekistan based on the current tax legislation and statistical indicators. Special attention is given to modern tax control instruments such as digital tax administration, electronic payment systems, risk-based tax audits, and fiscal monitoring technologies. The study shows that strengthening tax control significantly increases tax compliance, improves fiscal discipline, and contributes to the gradual legalization of economic activity.
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