BARQAROR RIVOJLANISHGA ERISHISH MAQSADIDA SOLIQ MUNOSABATLARINI RAQAMLASHTIRISH

The article measures the contribution of tax digitalisation to the Sustainable Development Goals using two official sources: the OECD comparative report Tax Administration 2025 and the World Bank Implementation Status and Results Report for the Tax Administration Reform Project in Uzbekistan (P173001). The analysis shows that between 2014 and 2023 electronic filing rates across the jurisdictions covered by the OECD rose by 18.3 to 23.3 percentage points, while on-time filing rates remained broadly static over the same period and fell by 2.7 percentage points for corporate income tax. In Uzbekistan the coverage of electronic tax services rose from 60 per cent in 2021 to 93 per cent in 2025, exceeding its target, whereas the automation of administrative business processes stood at 81.4 per cent, the value added tax compliance gap at 30.5 per cent and the stock of arrears at 5.5 per cent. On this basis the article argues that the channel running from digitalisation to the Sustainable Development Goals operates only when the outer contour facing the taxpayer and the inner contour of administration are closed at the same time.

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