THE IMPACT OF THE ELECTRONIC INVOICING SYSTEM ON THE TRANSPARENCY OF TAX REVENUES
Boltakov Behruz Baxtiyor ugliStudent of Samarkand Institute of Economics and ServiceTurayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhD
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study examines the impact of the electronic invoicing system on the transparency of tax revenues. Using the experience of Uzbekistan as an example, the implementation of the system demonstrates improvements in taxpayer monitoring, reduction of fraudulent activities, and real-time tracking of economic transactions. The research analyzes current legislation, statistical data, and academic literature.
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