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Abstract
<jats:p>The paper examines the digital transformation of the tax system not as a set of isolated technological solutions but as a multi-level process of interrelated institutional change. The empirical basis comprises data on 58 jurisdictions for 2014–2023 compiled in the OECD report “Tax Administration 2025”, together with the tax administration indicators regularly measured for Uzbekistan within a World Bank project. International evidence shows that while e-filing rates rose by 18.3–23.3 percentage points over the decade, on-time filing rates remained essentially flat, which indicates that technology alone does not secure tax compliance. In Uzbekistan the coverage of electronic tax services has reached 93 per cent, whereas the automation of internal business processes stands at 81.4 per cent and the value added tax compliance gap remains at 30.5 per cent. On this basis the paper substantiates an integrated model linking the internal transformation of tax authorities, digital interaction with taxpayers and the adaptation of tax policy through a single governance layer</jats:p>