REDUCING THE SHADOW ECONOMY: BALANCING TAX BURDEN REDUCTION AND DIGITAL OVERSIGHT

This article analyzes the issues of ensuring a balance between the optimization of the tax burden and digital control mechanisms in order to reduce the size of the shadow economy. The study proves that reducing tax rates and digitalizing fiscal processes are the main drivers for bringing economic entities out of the "shadow". Using the experience of Uzbekistan as an example, the author evaluates the synergetic effectiveness of the Laffer effect and digital fiscal tools (e-invoicing, online cash registers, risk analysis). The article concludes by proposing a "digital fiscal balance" model for curbing the shadow economy.