DIGITALIZATION OF TAX REPORTING AND ITS ADVANTAGES
Keywords:
digital tax reporting, tax administration, electronic tax systems, fiscal transparency, tax compliance, digital economy.Abstract
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.
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Azerbaijan
Türkiye
Uzbekistan
Kazakhstan
Turkmenistan
Kyrgyzstan
Republic of Korea
Japan
India
United States of America
Kosovo