Ph.D., Independent Researcher at Kimyo International University in Tashkent.
World Journal of Advanced Research and Reviews, 2025, 27(03), 869–872
Article DOI: 10.30574/wjarr.2025.27.3.3201
Received on 04 August 2025; revised on 11 September 2025; accepted on 13 September 2025
weakening the foundation of public finances. This study investigates how fiscal tools such as preferential tax regimes, digital transformation, and enhanced budget openness can advance the integration of informal activities into the formal sector. Using cross-country experiences and methodological perspectives, the article outlines a model that combines regulatory enforcement with incentive-based policies to stimulate formalization in transition economies.
Informal Economy; Fiscal Instruments; Taxation; Digital Reforms; Budget Openness; Formalization; Financial Sustainability
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Ergasheva Malikaxon Avazxon qizi. Conceptual and methodological approaches to shadow economy legalization through fiscal governance. World Journal of Advanced Research and Reviews, 2025, 27(03), 869–872. Article DOI: https://doi.org/10.30574/wjarr.2025.27.3.3201.
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