PROSPECTS FOR THE DEVELOPMENT OF THE TAX SYSTEM IN THE DIGITAL ECONOMY
Том 2 № 5 (2025), Статьи
Том 2 № 5 (2025)

PROSPECTS FOR THE DEVELOPMENT OF THE TAX SYSTEM IN THE DIGITAL ECONOMY

Статьи
Опубликован 2025-06-06
  • Akobir Ma’rupov
Akobir Ma’rupov
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Ключевые слова

Digital economy, tax system, tax reforms, digitization, electronic invoicing, artificial intelligence, blockchain, tax control, financial transparency, automated tax management.

Аннотация

This article discusses the need to modernize the tax system in the context of the digital economy and the prospects for its development. The increasing penetration of digital technologies into economic activity requires the reorganization of the tax system based on modern tools. The author analyzes such advanced approaches as the automation of tax control, the establishment of real-time monitoring of taxpayers' activities, the use of blockchain and artificial intelligence. At the same time, the tax reforms being implemented in Uzbekistan, existing problems and priority areas for the future are scientifically presented. The article concludes with practical proposals for improving the efficiency of the tax system.

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