IMPROVING VAT COMPLIANCE: THE ROLE OF TECHNOLOGY AND AUTOMATION
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Keywords: VAT, tax, development, digitalization, revenue, technology.##article.abstract##
Abstract: value-Added Tax (VAT) is a critical source of government revenue,
yet ensuring compliance remains a significant challenge, particularly in developing
economies like Uzbekistan. This article examines the role of technology and
automation in improving VAT compliance, focusing on the case of Uzbekistan. As our
country moves towards digitalization, the adoption of advanced technologies such as
blockchain, artificial intelligence, and automated reporting systems offers significant
potential to address issues of tax evasion, underreporting, and fraud. By analyzing
global best practices and the current state of Uzbekistan's VAT system, this study
highlights key areas where technology can enhance efficiency and transparency. It
further explores the challenges associated with the implementation of these
technologies, such as the need for robust digital infrastructure and the importance of
taxpayer education. The findings suggest that a well-designed, technology-driven VAT
compliance framework can lead to higher tax revenues and a more transparent fiscal
environment in Uzbekistan, contributing to the country’s broader economic
development goals.
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