Digitalization of tax relations for the purpose of achieving sustainable development

Toʻlakov , Ulugʻbek, Толаков , Улугбек, Toʻlakov , Ulugʻbek

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarToʻlakov , Ulugʻbek, Толаков , Улугбек, Toʻlakov , Ulugʻbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-08-27
Jild4
Son8
Betlar217-224
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss8-pp217-224
Indeksga qo‘shilgan2026-09-06

DOI: 10.60078/2992-877x-2026-vol4-iss8-pp217-224 · Maqolaning asl sahifasi

Kalit so‘zlar

digital tax administration, electronic filing, compliance gap, cost-of-collection ratio, цифровое налоговое администрирование, электронная декларация, разрыв соблюдения, raqamli soliq maʼmuriyatchiligi, elektron deklaratsiya, komplayens uzilishi, yigʻim xarajati koeffitsiyenti

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAToʻlakov , Ulugʻbek, Толаков , Улугбек, & Toʻlakov , Ulugʻbek (2026). DIGITALIZATION OF TAX RELATIONS FOR THE PURPOSE OF ACHIEVING SUSTAINABLE DEVELOPMENT. Иқтисодий тараққиёт ва таҳлил, 4(8), 217-224. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp217-224
GOST (OAK)Toʻlakov , Ulugʻbek, Толаков , Улугбек, Toʻlakov , Ulugʻbek DIGITALIZATION OF TAX RELATIONS FOR THE PURPOSE OF ACHIEVING SUSTAINABLE DEVELOPMENT // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 217-224. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp217-224.
MLAToʻlakov , Ulugʻbek, Толаков , Улугбек, and Toʻlakov , Ulugʻbek. “DIGITALIZATION OF TAX RELATIONS FOR THE PURPOSE OF ACHIEVING SUSTAINABLE DEVELOPMENT.” Иқтисодий тараққиёт ва таҳлил, 4(8), 217-224, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp217-224
ChicagoToʻlakov , Ulugʻbek, Толаков , Улугбек, and Toʻlakov , Ulugʻbek. “DIGITALIZATION OF TAX RELATIONS FOR THE PURPOSE OF ACHIEVING SUSTAINABLE DEVELOPMENT.” Иқтисодий тараққиёт ва таҳлил, 4(8), 217-224 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp217-224
HarvardToʻlakov , Ulugʻbek, Толаков , Улугбек, and Toʻlakov , Ulugʻbek (2026) ‘DIGITALIZATION OF TAX RELATIONS FOR THE PURPOSE OF ACHIEVING SUSTAINABLE DEVELOPMENT’, Иқтисодий тараққиёт ва таҳлил, 4(8), 217-224. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp217-224
BibTeX
@article{tolakovulugbek2026,
  title = {DIGITALIZATION OF TAX RELATIONS FOR THE PURPOSE OF ACHIEVING SUSTAINABLE DEVELOPMENT},
  author = {Toʻlakov , Ulugʻbek and Толаков , Улугбек and Toʻlakov , Ulugʻbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {8},
  pages = {217-224},
  doi = {10.60078/2992-877x-2026-vol4-iss8-pp217-224},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp217-224}
}

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