Issues Of Reducing Tax Violations Through The Improvement Of Tax Policy In Uzbekistan
Keywords:
tax policy, tax reforms, tax violations, digital tax system, electronic invoice, shadow economy, risk analysis, tax administrationAbstract
This article analyzes the issues of reducing tax violations through the improvement of tax policy in Uzbekistan. In recent years, measures implemented to reform the tax system in the country—particularly the introduction of the new edition of the Tax Code starting from 2019, the optimization of tax rates, and the expansion of digital tax administration—have significantly increased tax discipline. During the period 2020–2024, the share of electronic invoices exceeded 90%, nearly 98% of tax reports were submitted online, and a declining trend in the shadow economy was observed. At the same time, the persistence of tax evasion in certain sectors indicates the need for further improvement of the system. The research findings substantiate that tax violations can be reduced by strengthening tax control, widely implementing artificial intelligence and risk analysis systems, and developing a preventive approach in working with taxpayers.
