Improving Tax Administration in the Republic of Uzbekistan: Challenges and Solutions

This article examines the directions for improving tax administration in the Republic of Uzbekistan from a scientific and practical perspective. Based on foreign experience and national practice data, the study analyzes the implementation of electronic invoices and online cash register systems, the digital labeling system, the sustainability rating mechanism, the procedure of desk tax audits, and measures to prevent VAT chain disruptions. The article proposes four main scientific innovations, each aimed at increasing the transparency of the tax system and improving the business environment.