EFFICIENCY OF ELECTRONIC TAX ADMINISTRATION IN UZBEKISTAN

This study examines the efficiency of electronic tax administration in Uzbekistan in the context of the digital transformation of the tax system. The research analyzes the legal framework, digital tax services, and their impact on tax compliance and fiscal efficiency. The findings show that the introduction of electronic tax tools such as online cash registers, electronic invoices, and digital taxpayer platforms has improved transparency, increased tax revenues, and strengthened tax administration.