SOLIQ MA'MURCHILIGINI RAQAMLASHTIRISH ORQALI SOLIQ BAZASINI KENGAYTIRISH

Аннотация

The article analyzes the processes of digitalization of tax administration and their role in expanding the tax base. The possibilities of increasing the efficiency of tax collection, reducing the "shadow economy" and ensuring fiscal transparency through the introduction of digital technologies into the tax system are shown. Also, the experience of Uzbekistan is compared with international practice, existing problems and ways to solve them are highlighted. According to the results of the study, the digitalization of tax administration is a strategic factor in ensuring the stability of the state budget, improving the business environment and expanding the tax base. Keywords: tax administration, digitalization, tax base, fiscal policy, electronic system, tax revenues, transparency, artificial intelligence, blockchain, "shadow economy".