Developing an Electronic Taxation System in the Digital Economy

Abstract

This article examines the development of electronic taxation systems in the context of the digital economy. The study analyzes the role of digital tax administration in improving efficiency, increasing tax revenues, reducing the shadow economy, and enhancing the quality of taxpayer services. The findings indicate that the implementation of digital technologies, including electronic invoicing systems, real-time monitoring, and artificial intelligence-based analytical tools, significantly improves transparency and strengthens tax compliance. The case of Uzbekistan demonstrates that the introduction of electronic tax systems contributes to higher tax revenue collection and reduced administrative costs. The results highlight that the development of electronic taxation is a key factor in ensuring economic stability and building a modern fiscal management system in the digital era.