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Conceptual and methodological approaches to shadow economy legalization through fiscal governance

Year: 2025

Type: article

Abstract: weakening the foundation of public finances. This study investigates how fiscal tools such as preferential tax regimes, digital transformation, and enhanced budget openness can advance the integration of informal activities into the formal sector. Using cross-country experiences and methodological perspectives, the article outlines a model that combines regulatory enforcement with incentive-based policies to stimulate formalization in transition economies.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17758124

Author: qizi, Ergasheva Malikaxon Avazxon

Institution: Kimyo International University in Tashkent

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth, Industry, innovation and infrastructure

Open Access status: green

OpenAlex ID: W7107953868

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