Digitalization of the tax system of Uzbekistan: achievements and challenges

Jumaniyazova , Feruza, Джуманиязова , Феруза, Jumaniyazova , Feruza

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article provides a comprehensive analysis of the process of modernizing Uzbekistan’s tax system based on digital technologies. It reveals the essence of digitalization, its role in improving the efficiency of tax administration, as well as its specific strategic significance within the system of public governance. As practical outcomes of digital reforms, the article examines in detail the electronic document exchange system, platforms for submitting online tax declarations, the taxpayer’s personal cabinet, the information security infrastructure, integrated databases among tax authorities, and automated control systems. In addition, the study thoroughly analyzes the main problems encountered during the digitalization process, including infrastructure disparities between regions, insufficient internet speed and technical support, low digital literacy among the population and entrepreneurs, gaps in legislation, and cybersecurity risks. Along with the organizational, economic, and technical barriers faced in implementing digital systems, the article develops scientifically grounded proposals for overcoming these problems. The results highlight effective mechanisms for increasing transparency, reducing tax administration costs, minimizing human-factor-related errors, and creating convenient conditions for taxpayers through the modernization of the tax system. The findings are expected to be of practical significance for tax authorities, economic experts, business entities, and state institutions implementing digitalization policy.

Maqola ma’lumotlari
MualliflarJumaniyazova , Feruza, Джуманиязова , Феруза, Jumaniyazova , Feruza
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-11-28
Jild3
Son11
Betlar105-111
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss11-pp105-111
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss11-pp105-111 · Maqolaning asl sahifasi

Kalit so‘zlar

tax system, digitalization, tax administration, electronic services, infrastructure, data exchange, security, налоговая система, цифровизация, налоговая администрация, электронные услуги, инфраструктура, обмен данными, безопасность, soliq tizimi, raqamlashtirish, soliq ma’muriyati, elektron xizmatlar, infratuzilma, ma’lumot almashinuvi, xavfsizlik

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAJumaniyazova , Feruza, Джуманиязова , Феруза, & Jumaniyazova , Feruza (2025). DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES. Иқтисодий тараққиёт ва таҳлил, 3(11), 105-111. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp105-111
GOST (OAK)Jumaniyazova , Feruza, Джуманиязова , Феруза, Jumaniyazova , Feruza DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 11. – P. 105-111. – DOI: 10.60078/2992-877x-2025-vol3-iss11-pp105-111.
MLAJumaniyazova , Feruza, Джуманиязова , Феруза, and Jumaniyazova , Feruza. “DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES.” Иқтисодий тараққиёт ва таҳлил, 3(11), 105-111, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp105-111
ChicagoJumaniyazova , Feruza, Джуманиязова , Феруза, and Jumaniyazova , Feruza. “DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES.” Иқтисодий тараққиёт ва таҳлил, 3(11), 105-111 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp105-111
HarvardJumaniyazova , Feruza, Джуманиязова , Феруза, and Jumaniyazova , Feruza (2025) ‘DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES’, Иқтисодий тараққиёт ва таҳлил, 3(11), 105-111. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp105-111
BibTeX
@article{jumaniyazovaferuza2025,
  title = {DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES},
  author = {Jumaniyazova , Feruza and Джуманиязова , Феруза and Jumaniyazova , Feruza},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {11},
  pages = {105-111},
  doi = {10.60078/2992-877x-2025-vol3-iss11-pp105-111},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp105-111}
}

Boshqa maqola uchun iqtibos tayyorlash

Иқтисодий тараққиёт ва таҳлил jurnalidan boshqa maqolalar

Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi

Jumaniyazova , Feruza — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari