Application and Efficiency of Digital Tax Control Monitoring in Determining Overdated Export-Import Receivables

This article examines the changes in Uzbekistan’s foreign economic activity during 2016–2024, the dynamics of foreign trade turnover, and the improvement of competitiveness through enhancement of the commodity and geographical structure of trade. The study analyzes the impact of newly adopted laws, presidential decrees, and government regulations on foreign trade operations. Particular attention is paid to taxation of export-import activities, detection of overdue accounts receivable, and the improvement of tax control mechanisms. The research compares tax monitoring results for the period 2010–2024 and calculates the overdue detection indicator (Kxv) and its average values (An) by monitoring phases.

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