Keywords
shadow economy, budget revenues, taxes, tax rates, official profit, composition of budget revenues, tax policy, hidden economic processes
Abstract
This article explores the impact of the shadow economy on the formation of the revenue side of Uzbekistan's state budget. It is noted that hidden economic flows significantly limit the effectiveness of tax administration, distort statistical data, and pose a threat to fiscal sustainability. Based on macroeconomic trends in 2024 and statistical estimates, the authors justify the need for a systemic approach to combating the informal sector as a key direction for increasing budget revenues and strengthening the financial independence of the regions.