Taxation in the Digital Age: Challenges and Opportunities for Businesses in Uzbekistan

Abstract

The article examines the impact of the digital age on the tax policy of enterprises in Uzbekistan in recent years. In the context of rapid development of digital technologies, changes in tax legislation are discussed, including the introduction of tax on digital services and digital labelling of goods. The challenges that businesses face in adapting to digital technologies are raised, such as the obligation to pay VAT on e-commerce and uncertainty in the taxation of digital assets. The conclusion provides practical strategies that businesses can use to optimize tax liabilities and successfully integrate digital technologies into business processes.