DIGITAL TRANSFORMATION OF TAX ADMINISTRATION AND ITSIMPACT ON TAX COMPLIANCE IN UZBEKISTAN

Abstract

The rapid development of digital technologies has fundamentally transformed tax administration worldwide. Uzbekistan has introduced numerous digital reforms to improve tax collection, increase transparency, and strengthen voluntary tax compliance. This study examines the impact of digital transformation on the national tax system by analyzing recent reforms, electronic tax services, and international experience. The research applies qualitative, comparative, and analytical methods using official reports, scientific publications, and legislative documents. The findings indicate that digital tax administration has significantly improved efficiency, reduced administrative costs, minimized tax evasion, and enhanced communication between taxpayers and tax authorities. Nevertheless, several challenges remain, including cybersecurity risks, unequal access to digital infrastructure, and insufficient digital literacy among some taxpayers. The study concludes that continued investment in digital technologies, institutional modernization, and taxpayer education will contribute to sustainable economic growth and a more transparent taxation system in Uzbekistan.