Articles | Open Access | https://doi.org/10.55640/

ELECTRONIC TAX SERVICES: CONVENIENCE AND CONTROL MECHANISM FOR TAXPAYERS

Bobokeldieva Maftuna Abdusamad kizi,Ergashov Ilxomjon Obod ugli,Rustamov Oyatillo Xusanboy ugli , Tashkent State University of Economics

Abstract

Electronic tax services have significantly transformed the global tax administration landscape by increasing convenience and enhancing control mechanisms for taxpayers. The digitization of tax processes has streamlined compliance, improved transparency, and reduced inefficiencies associated with traditional tax filing methods. This paper provides an in-depth analysis of electronic tax services, their advantages, challenges, and future prospects. Through statistical data and case studies from various countries, the study highlights how digital tax solutions improve taxpayer satisfaction, boost government revenue collection, and ensure compliance.

Keywords

Electronic tax services, E-filing systems, Online tax payment, Automated tax calculations, Cybersecurity in taxation, Digital tax platforms, Tax fraud prevention, Tax administration digitization, Blockchain in taxation, AI-driven tax compliance, Global tax trends.

References

OECD (2023). Digital Taxation: Global Trends and Implementation.

IRS (2023). Annual Taxpayer Report: E-Filing Statistics.

World Bank (2022). The Future of Tax Digitalization in Emerging Markets.

European Commission (2023). Making Tax Digital: Progress and Challenges.

IMF (2022). Tax Compliance and Digital Solutions: Case Studies.

Deloitte (2021). The Role of AI in Tax Compliance.

PwC (2022). Global Trends in Electronic Taxation.

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World Bank. (2021). The Role of Digital Tax Platforms in Modern Tax Administration. Washington, DC: World Bank Group.

Internal Revenue Service (IRS). (2023). E-filing and Taxpayer Compliance Reports. Washington, DC: IRS Publications.

Indian Ministry of Finance. (2023). GST Implementation and Its Effect on Compliance and Revenue Collection. New Delhi: Government of India.

PwC. (2022). Automation in Tax Administration: Cost Reductions and Efficiency Gains. PwC Research Papers.

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ELECTRONIC TAX SERVICES: CONVENIENCE AND CONTROL MECHANISM FOR TAXPAYERS. (2025). International Journal of Medical Sciences, 5(02), 472-481. https://doi.org/10.55640/