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WAYS TO REDUCE THE SHADOW ECONOMY THROUGH DIGITIZATION

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ARTICLE ANNOTATION

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This article analyzes the issues of reducing the scale of the shadow economy through digitalization. The implementation and development of electronic payment systems, as well as proposed measures to reduce the shadow economy in the country, are discussed. The international experience in developing e-commerce platforms and mechanisms for VAT payment is reviewed.

AUTHORS

D.Toraev

Тошкент Давлат Иқтисодиёт Университети

Tags

# рақамлаштириш# цифровизация# digitalization# электрон тўлов тизими# теневая экономика# shadow economy# қўшилган қиймат солиғи# налог на добавленную стоимость# value-added tax# хуфёна иқтисодиёт# электрон савдо платформалари# электронные платежные системы# электронные торговые платформы.# electronic payment system# e commerce platforms.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0325-0029

DOI:

Not Available

References

ПҚ-3512-сон 06.02.2018. Жисмоний шахслар томонидан божхона чегараси орқали товарларни олиб ўтишни янада тартибга солиш чора-тадбирлари тўғрисида. [online] Available at: https://lex.uz/docs/3551264

Marshall, G., & Lopez, T. (2018). Digital Payments and Economic Transparency. Journal of Economic Perspectives, 32(4), 45-62.

Schneider, F., & Enste, D. H. (2013). The Shadow Economy: An International Survey. Cambridge University Press.

Tanzi, V. (1999). Uses and Abuses of Estimates of the Underground Economy. Economic Journal, 109(456), 338-340

Каримов, И., ва Норбоев, А. (2020). Ўзбекистонда рақамли иқтисодиёт: Хуфёна иқтисодиётни қисқартиришнинг янги йўналишлари. Иқтисодиёт ва молия журнали, №3, 45-52.

Қарор (2024) Ўзбекистон Республикаси Президентининг 2024 йил 4 мартдаги “Ўзбекистон – 2030” стратегиясини амалга ошириш бўйича қарор (ПҚ-109-сон).

Солиқ қўмитаси (n.d.) Солиқ қўмитасининг “Фискал таҳлиллар” телеграм гуруҳи.