محفوظ في:
| المؤلفون الرئيسيون: | , |
|---|---|
| التنسيق: | Recurso digital |
| اللغة: | |
| منشور في: |
Zenodo
2026
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| الوصول للمادة أونلاين: | https://doi.org/10.5281/zenodo.19340345 |
| الوسوم: |
إضافة وسم
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جدول المحتويات:
- <p>The article examines the process of digitalization of tax reporting and its advantages in improving the efficiency of tax administration. The study analyzes the theoretical foundations of digital tax systems, the legal framework regulating electronic tax reporting, and the practical experience of implementing digital technologies in tax administration. Particular attention is given to the reforms carried out in the Republic of Uzbekistan aimed at modernizing tax administration through electronic services, digital monitoring systems, and automated information platforms. The research demonstrates that digital tax reporting contributes to the simplification of tax compliance procedures, reduction of administrative costs, improvement of fiscal transparency, and expansion of the tax base.</p>