Mobile tax and accounting systems in small business legalization: advanced foreign experience and prospects for Uzbekistan

This thesis examines innovative mechanisms for bringing service sector entities out of the “shadow economy.” In particular, it analyzes the role of the new digital platform “Paynet Xolis,” introduced in Uzbekistan from 2026, in the digitalization of tax administration. The study conducts a comparative analysis of the national model with advanced international practices (Estonia, the Russian Federation, Kazakhstan, and the United Kingdom) and highlights the advantages of automated accounting and audit systems based on mobile platforms. Based on the principles of the green economy, scientific and practical recommendations are developed to simplify small business accounting and achieve sustainable economic growth through the implementation of paperless technologies.