THE THEORETICAL AND METHODOLOGICAL ROLE OF FISCAL GOVERNANCE INSTRUMENTS IN REDUCING THE SHADOW ECONOMY
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp73-76Abstract
The article analyzes the methodological significance of fiscal governance instruments in reducing and legalizing the shadow economy. Tax policy optimization, the wide implementation of fiscal digitalization, and ensuring transparency in budgetary processes are assessed as the main directions for formalizing informal activities. Based on the analysis of international experience, scientific and practical recommendations tailored to the conditions of Uzbekistan are developed.
Keywords:
shadow economy fiscal policy governance instruments digitalization tax policy transparency legalizationReferences
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