IMPROVING THE MECHANISMS OF DIGITALIZATION AND AUTOMATION OF TAX ADMINISTRATION: ANALYSIS OF UZBEKISTAN AND INTERNATIONAL PRACTICE

Abstract

This article provides an in-depth analysis of the measures taken to align the tax system of our country with international standards by introducing digitalization — a trend that is gaining momentum worldwide. The focus is on ensuring transparent and open services for taxpayers through digital tools, thereby increasing the number of registered taxpayers and curbing the shadow economy. The article also explores the prospects of implementing digital technologies used in developed countries to improve tax administration, alongside reviewing scientific and theoretical views of both foreign and local scholars on this subject. Furthermore, specific proposals and recommendations are developed regarding the introduction of modern digital technologies into the sector.