Kokanduni uz

www.
kokanduni.uz 
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Electronic service E-Ijara (ijara.soliq.uz), intended for registration of real estate lease 
agreements; 
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Information system "E-Aktiv" (E-ombor, virtual warehouse) for accounting of fixed 
assets, intangible assets and material resources, analysis of the receipt and balance of goods, 
operational accounting and tracking [5]. 
So, have these systems helped increase tax revenue and reduce taxpayer problems? On 
the one hand, the answer to this question is yes, but on the other hand, on the contrary, it has 
created a lot of confusion and other problems, and it would not be an exaggeration to say that 
these problems will not be solved until the entire economy and all industries related to her, 
fully digitized. Since the sphere of taxes and taxation is closely connected with all sectors of 
the economy and all structures of the state, the introduction and development of digital 
technologies alone in tax administration is not enough to improve the sphere. 
On the one hand, the digital technologies introduced today provide a number of 
conveniences for taxpayers who are well-versed in their work, organized, modern and 
conscientious, but create additional problems for taxpayers who are poorly proficient in 
information technology, do not have access to the Internet or live in areas with poor 
communication quality, and for some unscrupulous taxpayers it opens up new ways to evade 
taxes. 
Of course, digitalization promises great success in the long term, but the path to the 
finish line is difficult and not without losses, that is, there are many problems that arise in the 
short term. In particular: 
1. Other sectors and areas directly related to taxation have not yet been fully digitalized, 
and a perfect digital system has not been introduced to ensure the exchange of information 
between all sectors of the country's economy. 
2. Software products are developed based on templates taken from other countries, are 
not regularly updated and modified to take into account local features and timely changes, 
and there is a lack of highly qualified IT specialists. 
3. Some taxpayers lack computer literacy, and in remote areas there are still problems 
with the Internet and even electricity. 
One of the most important steps in improving the taxation system is the complete 
digitalization of other industries and sectors directly related to the taxation system, and the 
introduction of a perfect digital system that ensures the exchange of information between all 
sectors of the country's economy. Blockchain technology will help with this, which can open 
up huge opportunities in tax administration. With it, you can ensure the transparency of all 
tax transactions, confirm transactions in real time, as well as automate and simplify the 
taxation of these trade transactions, in particular, the calculation of value added tax (VAT) and 
other trade taxes. This means that the cost of preparing a tax report is reduced. 
“According to the observations of the tax authorities of a
number of countries, it has 
been established that the current procedure for the relationship of income and their sources 
in the framework of the interaction of the parent company and its subsidiaries in other 
countries helps transnational companies hide their income. In such cases, the blockchain can 
become an additional tool in the fight against tax evasion, providing real-time access to 
information about intra-group transactions. 

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