CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY

Zenodo (CERN European Organization for Nuclear Research) 2026 Open access

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Authors: Khamdambek Atakhanov
DOI: 10.5281/zenodo.18796793
Cited by: 0

Abstract

This article examines the issues of reforming the value-added tax (VAT) mechanism to mitigate the negative consequences of the shadow economy. The author analyzes the VAT gap and proposes scientific and practical recommendations aimed at protecting the tax chain through digital technologies (Blockchain, AI) and the implementation of a Split Payment system.

Fields of Study & Subjects

Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
27 February 2026
Language
EN