EXPANSION OF THE TAX BASE IN THE CONTEXT OF THE DIGITAL ECONOMY
Korajonov JahongirStudent of Samarkand institute of economics and serviceRafiyeva Zarina XusanovnaAssistant teacher of the department "Investments and innovations"
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article examines the processes of tax base expansion in the context of the digital economy. The study analyzes the digitalization of tax administration, taxation of electronic services, and reforms implemented in Uzbekistan’s tax system. The findings show that digital technologies contribute to increased tax revenues and improved transparency in economic activities.
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