AUTOMATING TAX REPORTING PROCESSES: OPPORTUNITIES AND CHALLENGES

This study explores the automation of tax reporting processes in Uzbekistan, analyzing both opportunities and challenges. Legal reforms in 2026 have formalized electronic signatures, e-invoicing, and online submission platforms, providing a strong foundation for digital tax administration. Integrated technological platforms connecting taxpayers, banks, and authorities enhance efficiency, reduce errors, and enable risk-based compliance monitoring. Despite progress, disparities in infrastructure, digital literacy, and trust highlight socio-technical challenges in adoption.