Ways to develop tax culture for reducing the shadow economy in Uzbekistan

Bekmuratov , Dilshod, Бекмуратов , Дильшод, Bekmuratov , Dilshod

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article examines the theoretical and practical aspects of developing tax culture as a key factor in reducing the shadow economy in Uzbekistan. The study analyzes the role of tax culture in promoting voluntary tax compliance, strengthening tax discipline, and reducing informal economic activities. It also evaluates the current state of tax culture in Uzbekistan and identifies the main factors influencing its development. Based on international best practices, the paper proposes scientific and practical recommendations aimed at improving tax literacy, expanding digital tax services, enhancing the transparency of public institutions, and strengthening tax administration to reduce the scale of the shadow economy.

Maqola ma’lumotlari
MualliflarBekmuratov , Dilshod, Бекмуратов , Дильшод, Bekmuratov , Dilshod
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-08-02
Jild3
Son4
Betlar135-148
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss4-pp135-148
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss4-pp135-148 · Maqolaning asl sahifasi

Kalit so‘zlar

shadow economy, tax culture, tax literacy, tax compliance, voluntary tax compliance, tax administration, digitalization, fiscal policy, tax reforms, теневая экономика, налоговая культура, налоговая грамотность, налоговая дисциплина, добровольная уплата налогов, налоговое администрирование, цифровизация, фискальная политика, налоговые реформы, yashirin iqtisodiyot, soliq madaniyati, soliq savodxonligi, soliq intizomi, ixtiyoriy soliq toʻlovi, soliq maʼmuriyatchiligi, raqamlashtirish, fiskal siyosat, soliq islohotlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABekmuratov , Dilshod, Бекмуратов , Дильшод, & Bekmuratov , Dilshod (2026). WAYS TO DEVELOP TAX CULTURE FOR REDUCING THE SHADOW ECONOMY IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 135-148. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp135-148
GOST (OAK)Bekmuratov , Dilshod, Бекмуратов , Дильшод, Bekmuratov , Dilshod WAYS TO DEVELOP TAX CULTURE FOR REDUCING THE SHADOW ECONOMY IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 4. – P. 135-148. – DOI: 10.60078/3060-4842-2026-vol3-iss4-pp135-148.
MLABekmuratov , Dilshod, Бекмуратов , Дильшод, and Bekmuratov , Dilshod. “WAYS TO DEVELOP TAX CULTURE FOR REDUCING THE SHADOW ECONOMY IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 135-148, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp135-148
ChicagoBekmuratov , Dilshod, Бекмуратов , Дильшод, and Bekmuratov , Dilshod. “WAYS TO DEVELOP TAX CULTURE FOR REDUCING THE SHADOW ECONOMY IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 135-148 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp135-148
HarvardBekmuratov , Dilshod, Бекмуратов , Дильшод, and Bekmuratov , Dilshod (2026) ‘WAYS TO DEVELOP TAX CULTURE FOR REDUCING THE SHADOW ECONOMY IN UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 135-148. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp135-148
BibTeX
@article{bekmuratovdilshod2026,
  title = {WAYS TO DEVELOP TAX CULTURE FOR REDUCING THE SHADOW ECONOMY IN UZBEKISTAN},
  author = {Bekmuratov , Dilshod and Бекмуратов , Дильшод and Bekmuratov , Dilshod},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {4},
  pages = {135-148},
  doi = {10.60078/3060-4842-2026-vol3-iss4-pp135-148},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp135-148}
}

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