ELIMINATING TAX EVASION OPPORTUNITIES THROUGH THE USE OF ONLINE CASH REGISTERS AND VIRTUAL CASH SYSTEMS IN UZBEKISTAN

Authors

  • Lobar Muratjanova Muratjanovna Student of Gulistan State University

Keywords:

online cash register, virtual cash system, fiscal discipline, tax control, digital economy, tax evasion, public finance.

Abstract

This article analyzes the economic, legal, and practical issues arising from the implementation of online cash registers (NKM) and virtual cash systems in the Republic of Uzbekistan. It presents proposals for reducing tax evasion, strengthening fiscal discipline, and increasing the efficiency of digital tax control. Based on international experience, the article identifies priority directions for developing a digital fiscal monitoring system.

References

Decree of the President of the Republic of Uzbekistan No. PQ–4729, “On Improving the System of Using Online Cash Registers,” May 19, 2020.

State Tax Committee (2022). Analytical Data on the Efficiency of Digital Fiscal Control. Tashkent, pp. 45–47.

Kim, J. (2021). Digital Fiscal Systems and Tax Transparency in Asia. Seoul University Press, pp. 133–148.

European Commission (2020). E-Taxation Framework and Fiscal Devices in the EU. Brussels, pp. 89–93.

Ruzmetov, B. (2023). Problems and Solutions in the Digitalization of Uzbekistan’s Fiscal Policy. Journal of Economic Reforms, No. 2, pp. 55–62.

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Published

2025-11-11

How to Cite

Lobar Muratjanova Muratjanovna. (2025). ELIMINATING TAX EVASION OPPORTUNITIES THROUGH THE USE OF ONLINE CASH REGISTERS AND VIRTUAL CASH SYSTEMS IN UZBEKISTAN. Ethiopian International Multidisciplinary Research Conferences, 79–80. Retrieved from https://eijmr.org/conferences/index.php/eimrc/article/view/1630

Issue

2025: Ethiopian International Multidisciplinary Research Conferences

Section

Articles

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