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Article . 2026
License: CC BY
Data sources: Datacite
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
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CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY

descriptionPublicationkeyboard_double_arrow_right Article 27 Feb 2026Publisher:Zenodo
Authors: Atakhanov, Khamdambek;

doi: 10.5281/zenodo.18796793 , 10.5281/zenodo.18796794

CURRENT ISSUES OF IMPROVING VAT REGULATION IN ADDRESSING THE SHADOW ECONOMY

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.

Keywords

Shadow economy, value-added tax (VAT), VAT gap, Split Payment, digital tax administration, tax chain, transformation.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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