Ways to Improve the Fulfillment of Tax Obligations and the Electronic Reporting System in the Context of Digital Transformation
Keywords:
digital transformation, tax compliance, electronic reporting, tax administration, digital economy, online cash registers, tax system, information technologies, tax revenues, interactive servicesAbstract
This article examines the improvement of tax compliance processes and the enhancement of the efficiency of electronic reporting systems in the context of digital transformation. In recent years, significant reforms have been implemented in Uzbekistan to digitalize tax administration. In particular, during 2020–2024, the rate of submitting electronic tax reports exceeded 95 percent, while the number of online cash registers surpassed 1.3 million units. Moreover, more than 30 interactive services have been introduced through the “my.soliq.uz” platform, significantly simplifying the processes of filing reports and paying taxes for taxpayers. The research findings indicate that the широк deployment of digital technologies reduces the human factor, increases transparency, and ensures stable growth in tax revenues. At the same time, the article proposes key directions for improving the electronic reporting system, including strengthening tax control based on artificial intelligence, deepening data integration, and developing user-friendly interfaces.
