SPECIFIC ASPECTS OF ENSURING THE SUSTAINABLE ECONOMIC ACTIVITY OF BUSINESS ENTITIES THROUGH TAX ADMINISTRATION
DOI:
https://doi.org/10.37547/Keywords:
tax administration, business entities, sustainable development, tax policy, digitalization, tax compliance, risk management, economic security.Abstract
This article examines the issues of ensuring the sustainable operation of business entities through the improvement of tax administration. Modern approaches to tax administration, digital transformation processes, the impact of the tax burden on entrepreneurial activities, and existing institutional challenges are analyzed from a scientific perspective. The current situation in the Republic of Uzbekistan is assessed based on statistical data and compared with international experience. The research findings provide practical recommendations aimed at strengthening the financial sustainability of business entities, enhancing voluntary tax compliance, and expanding the application of risk-based tax control mechanisms.
Downloads
References
1.World Bank. Uzbekistan Tax Administration Reform Project. World Bank, 2024
2.Bird, Richard M., and Eric M. Zolt. Technology and Taxation in Developing Countries. World Bank Policy Research Working Paper, World Bank, 2014.
3.Heady, Christopher. Tax Policy for Sustainable Development. OECD Publishing, 2019.
4.Goncharenko, Lidiya I. Nalogovoe administrirovanie. KNORUS, 2020.
5.Maiburov, Igor A. Nalogi i nalogooblozhenie. YuNITI-DANA, 2021.
6.Vahobov, Abdug‘ani V. Davlat moliyasi. Iqtisod-Moliya, 2021.
7.Yo‘ldoshev, Qozoqboy. Soliq tizimini raqamlashtirishning iqtisodiy ahamiyati. Fan, 2022.
8.G‘afurov, Shodmonqul. Raqamli iqtisodiyot sharoitida soliq ma’murchiligi. Iqtisodiyot, 2023.
9.Statistics Agency under the President of the Republic of Uzbekistan. Statistical Data Collection. Statistics Agency under the President of the Republic of Uzbekistan, 2025.
10.Tax Committee under the Cabinet of Ministers of the Republic of Uzbekistan. Official Statistical Data on Tax Revenues and Tax Administration. Tax Committee under the Cabinet of Ministers of the Republic of Uzbekistan, 2025..
11.Akbarov, Abdulhamid, and Jonibek Ahrorqulov. "SOLIQ INSTRUMENTLARI ORQALI TADBIRKORLIK SUBYEKTLARINING IQTISODIY XAVFSIZLIGINI TA’MINLASH SAMARADORLIGINI OSHIRISH." MUHANDISLIK VA IQTISODIYOT 4.5 (2026).
12.Akbarov, Abdulhamid. "Kichik Biznes Subyektlari Iqtisodiy Xavfsizligini Ta'minlash Mexanizmini Takomillashtirish." Green Economy and Development 3.4 (2025): 665299.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Articles published in this journal are licensed under the Creative Commons Attribution 4.0 International License (CC-BY 4.0). Under this license:
- Share: Copy and redistribute the material in any medium or format
- Adapt: Remix, transform, and build upon the material for any purpose, including commercially
Attribution required: You must give appropriate credit, provide a link to the license, and indicate if changes were made.
License URL: https://creativecommons.org/licenses/by/4.0/
Authors retain copyright of their work while granting the journal first publication rights.
