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METHODOLOGICAL APPROACHES TO THE USE OF FISCAL INSTRUMENTS IN REDUCING THE SHADOW ECONOMY

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The article highlights the methodological foundations of applying fiscal policy tools to legalize the shadow economy. It examines opportunities for transitioning from the informal to the formal sector through tax optimization, digitalization, and enhanced budget transparency. Based on international experience, recommendations tailored to Uzbekistan’s context are proposed.

AUTHORS

M.Ergasheva

Toshkent Kimyo xalqaro universiteti

Tags

# цифровизация# digitalization# raqamlashtirish# теневая экономика# soliq siyosati# yashirin iqtisodiyot# фискальные инструменты# fiskal instrumentlar# fiskal shaffoflik# налоговая политика# бюджетная прозрачность

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References

Alm, J. & Torgler, B. (2006). Culture differences and tax morale in the United States and Europe. Journal of Economic Psychology, 27(2), 224–246.

Feige, E.L. (1990). Defining and estimating underground and informal economies: The new institutional economics approach. World Development, 18(7), 989–1002.

Feld, L.P. & Frey, B.S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102–120.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

Naritomi, J. (2019). Consumers as tax auditors. American Economic Review, 109(9), 3031 3072.

Alm, J. & Torgler, B. (2006). Culture differences and tax morale in the United States and Europe. Journal of Economic Psychology, 27(2), 224–246.

Feige, E.L. (1990). Defining and estimating underground and informal economies: The new institutional economics approach. World Development, 18(7), 989–1002.

Feld, L.P. & Frey, B.S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102–120.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

Naritomi, J. (2019). Consumers as tax auditors. American Economic Review, 109(9), 3031 3072.