OʻZBEKISTONDA NAQD PULSIZ HISOB-KITOBLAR TIZIMINI KENGAYTIRISHNING SOLIQ TUSHUMLARI VA YAIM OʻSISHIGA MAKROIQTISODIY SAMARASI

This article examines, from a macroeconomic perspective, the mechanisms through which the expansion of the cashless payment system in Uzbekistan affects tax revenues and gross domestic product (GDP) growth. The wider adoption of digital payments may positively affect economic activity by increasing the transparency of economic transactions, reducing informal turnover, improving tax administration, and lowering transaction costs. However, these benefits depend on payment infrastructure, digital literacy, the adaptation of businesses, and data security. The paper proposes analytical approaches that can be used to assess these relationships and offers practical recommendations.