CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY
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| Natura: | Recurso digital |
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Zenodo
2026
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| _version_ | 1866901878322757632 |
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| author | Atakhanov, Khamdambek |
| author_facet | Atakhanov, Khamdambek |
| contents | <p><span lang="EN-US">This article examines the issues of reforming the value-added tax (VAT) mechanism to mitigate the negative consequences of the shadow economy. The author analyzes the VAT gap and proposes scientific and practical recommendations aimed at protecting the tax chain through digital technologies (Blockchain, AI) and the implementation of a Split Payment system.</span></p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_18796794 |
| institution | Zenodo |
| language | |
| publishDate | 2026 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY Atakhanov, Khamdambek Shadow economy, value-added tax (VAT), VAT gap, Split Payment, digital tax administration, tax chain, transformation. <p><span lang="EN-US">This article examines the issues of reforming the value-added tax (VAT) mechanism to mitigate the negative consequences of the shadow economy. The author analyzes the VAT gap and proposes scientific and practical recommendations aimed at protecting the tax chain through digital technologies (Blockchain, AI) and the implementation of a Split Payment system.</span></p> |
| title | CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY |
| topic | Shadow economy, value-added tax (VAT), VAT gap, Split Payment, digital tax administration, tax chain, transformation. |
| url | https://doi.org/10.5281/zenodo.18796794 |