The paper examines the digital transformation of the tax system not as a set of isolated technological solutions but as a multi-level process of interrelated institutional change. The empirical basis comprises data on 58 jurisdictions for 2014–2023 compiled in the OECD report “Tax Administration 2025”, together with the tax administration indicators regularly measured for Uzbekistan within a World Bank project. International evidence shows that while e-filing rates rose by 18.3–23.3 percentage points over the decade, on-time filing rates remained essentially flat, which indicates that technology alone does not secure tax compliance. In Uzbekistan the coverage of electronic tax services has reached 93 per cent, whereas the automation of internal business processes stands at 81.4 per cent and the value added tax compliance gap remains at 30.5 per cent. On this basis the paper substantiates an integrated model linking the internal transformation of tax authorities, digital interaction with taxpayers and the adaptation of tax policy through a single governance layer
| Mualliflar | Imamova , Muxabbat, Имамова , Мухаббат, Imamova , Muxabbat |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-09-16 |
| Jild | 3 |
| Son | 5 |
| Betlar | 3-13 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss5-pp3-13 |
| Indeksga qo‘shilgan | 2026-09-17 |
DOI: 10.60078/3060-4842-2026-vol3-iss5-pp3-13 · Maqolaning asl sahifasi
tax system, digital transformation, tax administration, compliance gap, electronic filing, integrated model, Tax Administration 3.0., налоговая система, цифровая трансформация, налоговое администрирование, разрыв соблюдения, электронная декларация, интегрированная модель, Tax Administration 3.0., soliq tizimi, raqamli transformatsiya, soliq maʼmuriyatchiligi, komplayens uzilishi, elektron deklaratsiya, integratsiyalashgan model, Tax Administration 3.0.
| APA | Imamova , Muxabbat, Имамова , Мухаббат, & Imamova , Muxabbat (2026). DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 3-13. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp3-13 |
|---|---|
| GOST (OAK) | Imamova , Muxabbat, Имамова , Мухаббат, Imamova , Muxabbat DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 3-13. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp3-13. |
| MLA | Imamova , Muxabbat, Имамова , Мухаббат, and Imamova , Muxabbat. “DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 3-13, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp3-13 |
| Chicago | Imamova , Muxabbat, Имамова , Мухаббат, and Imamova , Muxabbat. “DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 3-13 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp3-13 |
| Harvard | Imamova , Muxabbat, Имамова , Мухаббат, and Imamova , Muxabbat (2026) ‘DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 3-13. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp3-13 |
| BibTeX | @article{imamovamuxabbat2026,
title = {DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN},
author = {Imamova , Muxabbat and Имамова , Мухаббат and Imamova , Muxabbat},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {5},
pages = {3-13},
doi = {10.60078/3060-4842-2026-vol3-iss5-pp3-13},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp3-13}
} |
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