OʻZBEKISTONDA SOLIQDAN QOCHISH KATEGORIYASI MUNOSABATLARINING IJTIMOIY IQTISODIY MOHIYATI, THE SOCIO-ECONOMIC NATURE OF TAX EVASION IN UZBEKISTAN, СОЦИАЛЬНО-ЭКОНОМИЧЕСКИЙ ХАРАКТЕР УКЛОНЕНИЯ ОТ УПЛАТЫ НАЛОГОВ В УЗБЕКИСТАНЕ

<jats:p>This scientific article analyzes the socio-economic nature of tax evasion in the Republic of Uzbekistan, its structural forms and mechanisms of influence on the national economy. Also, the distribution of the tax burden, the expansion of the shadow economy, the violation of the fair competition environment and the violation of the principles of social solidarity are scientifically and theoretically covered. As part of the research, practical proposals have been developed on ways to prevent these negative situations through the digitalization of tax administration, electronic invoices and automated analysis systems.</jats:p>