IMPROVEMENT OF ELECTRONIC REPORTING SYSTEM: A TIME AND COST SAVING FACTOR FOR BUSINESSES
Keywords:
Electronic reporting, digital economy, transaction costs, Resolution No. PQ-8, Unified Reporting System, SBR standard, business entities, eStat 4.0, digital transformation, administrative burden, tax administration, risk-scoring, real-time economy.Abstract
This article study comprehensively analyzes the impact of the transformation of the electronic reporting system in the Republic of Uzbekistan on the economic efficiency of business entities. The study examines the reforms implemented in the period 2023–2026, in particular, measures implemented within the framework of the "Digital Uzbekistan - 2030" strategy, factors for optimizing reporting types and reducing transaction costs.
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