This article examines the theoretical and practical foundations of tax culture formation in the context of the digital economy. It explains the essence of tax culture and highlights its role in strengthening tax compliance, tax literacy, tax morale, and mutual trust between the state and taxpayers. The study provides a systematic analysis of the institutional, economic, social, psychological, and digital factors influencing the development of tax culture. Based on international experience, the paper proposes practical recommendations for improving tax culture in Uzbekistan through the implementation of digital technologies, enhanced tax administration, and the promotion of voluntary tax compliance.
| Mualliflar | Bekmuratov , Dilshod, Бекмуратов , Дилшод, Bekmuratov , Dilshod |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-07-31 |
| Jild | 4 |
| Son | 7 |
| Betlar | 50-65 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss7-pp50-65 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss7-pp50-65 · Maqolaning asl sahifasi
| APA | Bekmuratov , Dilshod, Бекмуратов , Дилшод, & Bekmuratov , Dilshod (2026). THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE FORMATION OF TAX CULTURE IN THE DIGITAL ECONOMY. Иқтисодий тараққиёт ва таҳлил, 4(7), 50-65. https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp50-65 |
|---|---|
| GOST (OAK) | Bekmuratov , Dilshod, Бекмуратов , Дилшод, Bekmuratov , Dilshod THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE FORMATION OF TAX CULTURE IN THE DIGITAL ECONOMY // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 7. – P. 50-65. – DOI: 10.60078/2992-877x-2026-vol4-iss7-pp50-65. |
| MLA | Bekmuratov , Dilshod, Бекмуратов , Дилшод, and Bekmuratov , Dilshod. “THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE FORMATION OF TAX CULTURE IN THE DIGITAL ECONOMY.” Иқтисодий тараққиёт ва таҳлил, 4(7), 50-65, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp50-65 |
| Chicago | Bekmuratov , Dilshod, Бекмуратов , Дилшод, and Bekmuratov , Dilshod. “THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE FORMATION OF TAX CULTURE IN THE DIGITAL ECONOMY.” Иқтисодий тараққиёт ва таҳлил, 4(7), 50-65 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp50-65 |
| Harvard | Bekmuratov , Dilshod, Бекмуратов , Дилшод, and Bekmuratov , Dilshod (2026) ‘THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE FORMATION OF TAX CULTURE IN THE DIGITAL ECONOMY’, Иқтисодий тараққиёт ва таҳлил, 4(7), 50-65. https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp50-65 |
| BibTeX | @article{bekmuratovdilshod2026,
title = {THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE FORMATION OF TAX CULTURE IN THE DIGITAL ECONOMY},
author = {Bekmuratov , Dilshod and Бекмуратов , Дилшод and Bekmuratov , Dilshod},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {7},
pages = {50-65},
doi = {10.60078/2992-877x-2026-vol4-iss7-pp50-65},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss7-pp50-65}
} |
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