DIGITAL MARKING SYSTEM – AS A FACTOR IN IMPROVING TAX ADMINISTRATION AND REDUCING THE SHADOW ECONOMY
DOI:
https://doi.org/10.47390/ydif-y2026v2i16/n08Keywords:
digital marking, tax administration, “Asl Belgisi”, excise tax, shadow economy, digital control, movement of goods.Abstract
This article analyzes the content of the digital marking system and its role in improving tax administration. In particular, within the framework of the national “Asl Belgisi” marking system being implemented in Uzbekistan, the study examines the growth dynamics of producers and importers, the expansion of marked product volumes, and the gradual increase of the system’s coverage based on statistical data. The research results indicate that the digital marking system plays a significant role in ensuring transparency in the movement of goods, reducing illegal circulation, and increasing tax revenues, particularly excise tax revenues. The article also demonstrates the system’s deep penetration into economic sectors and its role in enhancing the efficiency of tax administration.
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