DEVELOPMENT OF ELECTRONIC TAXATION SYSTEMS IN THE DIGITAL ECONOMY

This article analyzes the theoretical and practical aspects of developing electronic taxation systems in the context of the digital economy. The study examines the formation and development trends of electronic tax administration in Uzbekistan based on the current Tax Code of the Republic of Uzbekistan, existing regulatory documents, and official statistical data. Particular attention is paid to the role of digital tools such as electronic tax reporting, online cash registers, electronic invoices, and mobile tax services in improving the efficiency of tax administration.