DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES

Abstract

This article provides a comprehensive analysis of the process of modernizing Uzbekistan’s tax system based on digital technologies. It reveals the essence of digitalization, its role in improving the efficiency of tax administration, as well as its specific strategic significance within the system of public governance. As practical outcomes of digital reforms, the article examines in detail the electronic document exchange system, platforms for submitting online tax declarations, the taxpayer’s personal cabinet, the information security infrastructure, integrated databases among tax authorities, and automated control systems. In addition, the study thoroughly analyzes the main problems encountered during the digitalization process, including infrastructure disparities between regions, insufficient internet speed and technical support, low digital literacy among the population and entrepreneurs, gaps in legislation, and cybersecurity risks. Along with the organizational, economic, and technical barriers faced in implementing digital systems, the article develops scientifically grounded proposals for overcoming these problems. The results highlight effective mechanisms for increasing transparency, reducing tax administration costs, minimizing human-factor-related errors, and creating convenient conditions for taxpayers through the modernization of the tax system. The findings are expected to be of practical significance for tax authorities, economic experts, business entities, and state institutions implementing digitalization policy.