FACTORS INFLUENCING TAX EVASION AMONG TAXPAYERS IN UZBEKISTAN: AN EMPIRICAL ANALYSIS

dc.contributor.author	Zafar Akhmedov
dc.date.accessioned	2026-02-04T20:30:54Z
dc.date.issued	2026-02-04
dc.description.abstract	Tax evasion remains a significant challenge to fiscal sustainability and socio-economic development in transition economies, including Uzbekistan. Despite extensive tax reforms aimed at reducing informality and strengthening compliance, tax evasion persists at high levels. This study aims to empirically examine the key behavioral, institutional, and regulatory factors influencing tax evasion among taxpayers in Uzbekistan.
dc.format	application/pdf
dc.identifier.uri	https://usajournals.org/index.php/4/article/view/1922
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/113856
dc.language.iso	eng
dc.publisher	Modern American Journals
dc.relation	https://usajournals.org/index.php/4/article/view/1922/2007
dc.rights	https://creativecommons.org/licenses/by/4.0
dc.source	Modern American Journal of Business, Economics, and Entrepreneurship; Vol. 2 No. 1 (2026); 270-291
dc.subject	Tax evasion; Tax compliance; Tax morale; Tax fairness; Institutional trust; Tax complexity; Uzbekistan; Shadow economy.
dc.title	FACTORS INFLUENCING TAX EVASION AMONG TAXPAYERS IN UZBEKISTAN: AN EMPIRICAL ANALYSIS
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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