IMPROVING THE METHODOLOGY FOR THE INTEGRAL ASSESSMENT OF REGIONAL TAX RISK FROM THE SHADOW ECONOMY TO INCREASE LOCAL BUDGET REVENUES | Zenodo Skip to main Communities My dashboard Log in Sign up Published April 21, 2026 | Version v1 Journal article Open IMPROVING THE METHODOLOGY FOR THE INTEGRAL ASSESSMENT OF REGIONAL TAX RISK FROM THE SHADOW ECONOMY TO INCREASE LOCAL BUDGET REVENUES Authors/Creators Azamjonov, Ulug'bek (Data collector) 1 Show affiliations 1.
Public safety University of the Republic of Uzbekistan Senior teacher of the Department of Economic Sciences, f.d.e.s (PhD) Description This article develops an integral regional tax risk indicator designed to identify the fiscal reserves that can be mobilized from shadow economic activity for the benefit of local budgets in Uzbekistan. The proposed methodology combines local budget revenue performance, cash and cashless turnover patterns, tax discipline, payment-system formalization, and control results into a single normalized and policy-operational index that is suitable for territorial differentiation. Its practical value lies in linking risk scoring not only to enforcement intensity, but also to preventive measures, digital formalization, and quarterly local budget planning. Files 128-137 Azamjonov MULTIDISCIPLINARY.pdf Files (1.1 MB) Name Size Download all 128-137 Azamjonov MULTIDISCIPLINARY.pdf md5:a0b5b3e63aa7421b2e5b26df87ea3110 1.1 MB Preview Download Additional details References 1. President of the Republic of Uzbekistan. (2025, December 26). Address of the President of the Republic of Uzbekistan to the Oliy Majlis and the people of Uzbekistan. President. https://president.uz/oz/lists/view/8834 2. President of the Republic of Uzbekistan. (2024, January 16). Macroeconomic stability and economic development priorities were discussed. President. https://president.uz/oz/lists/view/6971 3. National database of legislation of the Republic of Uzbekistan. (2025, December 25). Law No. O'RQ-1108 on amendments related to the main directions of tax and budget policy for 2026. Lex.uz. https://lex.uz/uz/docs/-7944527 4. National database of legislation of the Republic of Uzbekistan. (2025, August 12). Presidential Decision No. PQ-247 on creating favorable conditions for individual entrepreneurs and self-employed persons (official legal explanation). Lex.uz. https://lex.uz/uz/explanation/1053 5. Central Bank of the Republic of Uzbekistan. (2022, January 20). Naqd pul muomalasi bo'yicha qisqacha sharh [Brief review of cash circulation]. https://cbu.uz/uz/press_center/reviews/584534/ 6. Central Bank of the Republic of Uzbekistan. (2024). Annual report 2023. https://cbu.uz/upload/medialibrary/a53/wn6gcejpkxphv2v4guajin4x01h7iyxa/Yillik-hisobot-2024.pdf 7. Central Bank of the Republic of Uzbekistan. (2025). Annual report 2024. https://cbu.uz/upload/medialibrary/57b/0k19fv1aey7lot5eyib3eae4rx8lc1jh/Markaziy-bank-yillik-hisoboti-2024_.pdf 8. Central Bank of the Republic of Uzbekistan. (2026, February). Naqd pul muomalasi bo'yicha sharh [Cash circulation review]. https://cbu.uz/upload/iblock/705/qhtb9ym1i82se1lvfve6beqfr4kftbib/Naqd-pul-muomalasi-bo_yicha-sharh-_-final.pdf 9. Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Fiscal strategy 2025–2027. https://api.mf.uz/media/filestore/Fiskal%20strategiya%202025-2027.pdf 10. Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Budgetnoma 2026–2028. https://api.mf.uz/media/filestore/2026-2028-yillar_uchun_Budjetnoma.pdf 11. European Commission, Directorate-General for Taxation and Customs Union. (2006). Risk management guide for tax administrations. https://taxation-customs.ec.europa.eu/system/files/2016-09/risk_management_guide_for_tax_administrations_en.pdf 12. Dokas, I., Panagiotidis, M., Papadamou, S., & Spyromitros, E. (2024). The impact of the shadow economy on the direct-indirect tax mix: Can central banks' independence mitigate the effect? Journal of Policy Modeling. Advance online publication. https://doi.org/10.1016/j.jpolmod.2024.03.001 36 Views 12 Downloads Show more details All versions This version Views Total views 36 36 Downloads Total downloads 12 12 Data volume Total data volume 15.2 MB 15.2 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Keywords and subjects Keywords local budgets shadow economy regional tax risk Details DOI DOI Badge DOI 10.5281/zenodo.19674711 Markdown [](https://doi.org/10.5281/zenodo.19674711) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19674711.svg :target: https://doi.org/10.5281/zenodo.19674711 HTML <a href="https://doi.org/10.5281/zenodo.19674711"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19674711.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19674711.svg Target URL https://doi.org/10.5281/zenodo.19674711 Resource type Journal article Publisher Zenodo Published in JOURNAL OF MULTIDISCIPLINARY BULLETIN, 9(02), 128-137, ISSN: 2984-6722, 2026. 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