IMPROVING FISCAL MONITORING MECHANISMS FOR REDUCING HIDDEN RECEIPTS IN TRADE AND SERVICE SECTORS TO EXPAND THE LOCAL TAX BASE | Zenodo Skip to main Communities My dashboard Log in Sign up Published April 22, 2026 | Version v1 Conference paper Open IMPROVING FISCAL MONITORING MECHANISMS FOR REDUCING HIDDEN RECEIPTS IN TRADE AND SERVICE SECTORS TO EXPAND THE LOCAL TAX BASE 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 integrated fiscal monitoring mechanism for reducing hidden cash receipts in Uzbekistan’s trade and service sectors while strengthening the local tax base. Using legal reforms, official payment statistics, and sectoral indicators for 2021-2025, the study demonstrates that NKT, terminal, QR, and receipt-discipline variables should be monitored as linked manifestations of a single commercial event rather than as isolated violations. The proposed mechanism combines event-level data integration, sector-sensitive risk scoring, territorial benchmarking, and proportionate enforcement responses, thereby improving local revenue mobilization without imposing unnecessarily high compliance costs on formally operating businesses. Files 39-48.pdf Files (433.2 kB) Name Size Download all 39-48.pdf md5:a14c6ec67b1d90adc4737a1616f41258 433.2 kB Preview Download Additional details References 1. Republic of Uzbekistan. (2025, December 25). Law No. O'RQ-1108 on amendments and additions to certain legislative acts in connection with the adoption of the main directions of tax and budget policy for 2026. LexUZ. 53 Views 28 Downloads Show more details All versions This version Views Total views 53 53 Downloads Total downloads 28 28 Data volume Total data volume 12.1 MB 12.1 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Keywords and subjects Keywords hidden receipts, fiscal monitoring, local budget revenues, trade and services, tax administration, cash registers, payment terminals, QR codes, noncash payments, shadow economy, Uzbekistan Details DOI DOI Badge DOI 10.5281/zenodo.19698656 Markdown [](https://doi.org/10.5281/zenodo.19698656) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19698656.svg :target: https://doi.org/10.5281/zenodo.19698656 HTML <a href="https://doi.org/10.5281/zenodo.19698656"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19698656.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19698656.svg Target URL https://doi.org/10.5281/zenodo.19698656 Resource type Conference paper Publisher Zenodo Published in International conference on multidisciplinary science, 4(4), 39-48, 2026. Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created April 22, 2026 Modified April 22, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies