THE ROLE OF TAX CONTROL IN REDUCING THE SIZE OF THE SHADOW ECONOMY

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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