This study analyzes the impact of the electronic invoice system on the transparency of tax revenues, with particular emphasis on the experience of the Republic of Uzbekistan. The research relies on the provisions of the current tax legislation of Uzbekistan, statistical data, and modern scientific literature on digital tax administration. The findings demonstrate that the implementation of electronic invoices significantly increases transparency in financial transactions, reduces the shadow economy, and strengthens the efficiency of tax administration. At the same time, the study identifies several challenges related to technological integration and data management that may affect the effectiveness of the system.

electronic invoicing, tax transparency, digital tax administration, VAT control, tax compliance, Uzbekistan tax system.

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