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Automation of Tax Incentives: Opportunities and Efficiency

Year: 2025

Type: article

Abstract: This article examines the theoretical foundations, international practices, and potential application of tax incentive automation in Uzbekistan. The study highlights how digitalization of tax benefits can simplify tax administration, minimize human intervention, and reduce corruption risks. The findings suggest that automation not only ensures transparency and fairness but also strengthens taxpayer rights and contributes to overall economic efficiency. Practical recommendations for the gradual implementation of tax incentive automation in Uzbekistan are provided.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17190985

Author: Boltakov, Sardor Oqbota ogli

Institution: Jizzakh branch of the National University of Uzbekistan named after Mirzo Ulugbek

Language: English

Topic: E-Government and Public Services

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Industry, innovation and infrastructure

Open Access status: green

OpenAlex ID: W7083197698

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