According to the audit results, reforms being implemented in tax administration, the introduction of the “mahallabay” and “korxonabay” approaches, as well as digitalization have contributed to improved indicators in the formation of state budget revenues.

In particular, in 2024, tax revenues of approximately UZS 200 trillion were secured for the state budget, representing significant growth compared to the previous year.

At the same time, the audit identified a number of systemic issues in ensuring the completeness of tax revenues and reducing the shadow economy.

In particular, some business entities failed to submit amended tax reports following changes made to invoices; certain types of taxes were not fully assessed; and shortcomings were identified in the collection of non-tax revenues.

It was also noted that there is no unified information system enabling the monitoring of revenue sources, rental relations, and the use of trading spaces in markets and retail complexes. The need to improve the system for automatically issuing certificates to businesses registered as VAT payers was also highlighted.

The audit also separately examined transparency issues in the field of independent property valuation. Cases were identified where the value of real estate was unjustifiably understated, resulting in losses of property tax revenues to the state budget.

In order to eliminate the identified shortcomings and prevent their recurrence, measures were determined based on the audit results to mobilize more than UZS 1.5 trillion in additional revenues for the state budget, return funds belonging to business entities, digitalize tax administration, and integrate databases.

It was also proposed to introduce the “E-Bozor” electronic information system for markets and retail complexes, transfer rental agreements to electronic form, issue VAT certificates simultaneously with the state registration of businesses, and establish an open electronic platform for the activities of independent valuation organizations.

The audit results once again demonstrated the importance of strengthening digital control mechanisms in reducing the shadow economy, expanding the tax base, and ensuring the sustainability of state budget revenues.