Oymatova Gulinur Mirjamolovna
PhD Student, Gulistan State University
Email: 1989gulinur1989@gmail.com
ORCID 0009-0005-9631-143X
Abstract: This article analyzes tax evasion trends and their main forms in Uzbekistan. The dynamics of tax evasion over the years are examined, and a comparative analysis is conducted using the experience of selected foreign countries. The study also investigates the methods of income concealment employed by business entities, as well as the economic and institutional factors influencing such practices. Based on the research findings, practical recommendations are developed to reduce tax evasion, improve the effectiveness of tax administration, and strengthen tax compliance.
Keywords: tax evasion, shadow economy, tax compliance, income concealment, tax administration, tax control.