{"id":5590,"date":"2026-06-11T15:32:05","date_gmt":"2026-06-11T15:32:05","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5590"},"modified":"2026-06-11T15:32:50","modified_gmt":"2026-06-11T15:32:50","slug":"tax-evasion-issues-in-uzbekistan-trends-forms-and-solutions","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5590","title":{"rendered":"TAX EVASION ISSUES IN UZBEKISTAN: TRENDS, FORMS AND SOLUTIONS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Oymatova Gulinur Mirjamolovna<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>PhD Student, Gulistan State University<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Email: <\/em><a href=\"mailto:1989gulinur1989@gmail.com\"><em>1989gulinur1989@gmail.com<\/em><\/a><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID 0009-0005-9631-143X<\/em><em><br><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract:<\/em><\/strong><em> 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<\/em> <em>practices. Based on the research findings, practical recommendations are developed to reduce tax evasion, improve the effectiveness of tax administration, and strengthen tax compliance.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords:<\/em><\/strong><em> tax evasion, shadow economy, tax compliance, income concealment, tax administration, tax control.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/16Oymatova-Gulinur.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 16+Oymatova Gulinur.\"><\/object><a id=\"wp-block-file--media-af3caa0b-1fe4-42ec-8b3c-a210cc1e5ceb\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/16Oymatova-Gulinur.pdf\">16+Oymatova Gulinur<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/16Oymatova-Gulinur.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-af3caa0b-1fe4-42ec-8b3c-a210cc1e5ceb\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=5590\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":["post-5590","post","type-post","status-publish","format-standard","hentry","category-2026-3-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAX EVASION ISSUES IN UZBEKISTAN: TRENDS, FORMS AND SOLUTIONS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=5590\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAX EVASION ISSUES IN UZBEKISTAN: TRENDS, FORMS AND SOLUTIONS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"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. 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