ECONOMIC EFFICIENCY AND ROLE OF DIGITALIZATION OF THE TAX SYSTEM
Abstract
This article analyzes the economic efficiency of the digitalization of the tax system and its functional role in the national economy. The implementation of digital technologies in tax administration is explored as a key factor in enhancing transparency, expanding the tax base, ensuring stable budget revenues, and increasing the effectiveness of fiscal policy. The paper examines the current digital reforms in Uzbekistan's tax system, identifies existing challenges, and provides scientifically grounded recommendations for addressing them. A comparative analysis with international experience highlights the priority directions for the modernization of the national tax system.
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