The impact of insufficient tax knowledge in small business entities on the shadow economy

Xatamov , Alishеr

Муҳандислик ва Иқтисодиёт · 2025-yil

Annotatsiya

This article examines the impact of insufficient tax knowledge among small business entities on their participationin the shadow economy. The study emphasizes that limited tax literacy does not necessarily indicate intentional noncompliancebut often reflects informational gaps and difficulties in understanding tax procedures. The analysis highlightsthe role of tax knowledge in shaping business decisions, improving compliance capacity, and facilitating the effective useof digital tax services. Particular attention is given to the importance of accessible information, simplified communication,and practical education in enhancing tax awareness. The findings suggest that strengthening tax literacy can contributeto increased voluntary compliance, improved financial discipline, and the gradual integration of small enterprises into theformal economy. The paper concludes with practical recommendations aimed at improving tax education, developinguser-friendly digital systems, and promoting awareness of the benefits of formalization.

Maqola ma’lumotlari
MualliflarXatamov , Alishеr
JurnalМуҳандислик ва Иқтисодиёт
NashriyotПлеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали
ISSN3060-463X, 3060-463X
Nashr sanasi2025-10-15
Jild3
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

tax literacy, small business entities, shadow economy, tax compliance, digital tax services, financial discipline, formal economy

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAXatamov , Alishеr (2025). THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY. Муҳандислик ва Иқтисодиёт, 3. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2626
GOST (OAK)Xatamov , Alishеr THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY // Муҳандислик ва Иқтисодиёт. – 2025. – T. 3.
MLAXatamov , Alishеr. “THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY.” Муҳандислик ва Иқтисодиёт, 3, 2025. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2626
ChicagoXatamov , Alishеr. “THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY.” Муҳандислик ва Иқтисодиёт, 3 (2025). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2626
HarvardXatamov , Alishеr (2025) ‘THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY’, Муҳандислик ва Иқтисодиёт, 3. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2626
BibTeX
@article{xatamovalishr2025,
  title = {THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY},
  author = {Xatamov , Alishеr},
  journal = {Муҳандислик ва Иқтисодиёт},
  year = {2025},
  volume = {3},
  url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2626}
}

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