TAXATION CHALLENGES OF GIG ECONOMY INCOME (FREELANCERS AND REMOTE WORKERS)
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Homidov Oybek ObidovichPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
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This article examines the challenges of taxing gig economy income, with particular focus on freelancers and remote workers in Uzbekistan under the 2026 tax reforms. The study analyzes the effectiveness of simplified taxation regimes, including turnover-based taxation, and the role of digital tax administration in improving compliance. Using a qualitative legal and economic approach, the research identifies key issues such as income transparency, cross-border taxation, worker classification, and tax equity.
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