The article examines digital fiscal reforms in Uzbekistan as an important direction in the modernization of the tax system and the improvement of public administration. Particular attention is paid to the transition from a traditional model of tax administration, based mainly on post-audit control, to a digital model focused on data-driven management, preventive analytics, risk-based control, and voluntary compliance with tax obligations.
The study considers the introduction of electronic invoices, online cash registers, digital product labeling, electronic consignment notes, the Unified Electronic Classification Platform for Goods and Services, Big Data analytics systems, and electronic tax services. It is substantiated that these instruments contribute to increasing the transparency of the tax base, reducing information asymmetry, limiting the shadow turnover, decreasing the administrative burden, and minimizing corruption risks.