Measures to enhance the tax mechanism applied to business entities

Measures to enhance the tax mechanism applied to business entities

##article.authors##

  • Kishibay Kudiyarov
  • Qutlimurat Aymuratov

##plugins.pubIds.doi.readerDisplayName##:

https://doi.org/10.5281/zenodo.15796653

##article.subject##:

tax mechanism, business entities, fiscal policy, tax reform, compliance, efficiency

##article.abstract##

Efficient taxation of business entities is critical for ensuring fiscal sustainability and promoting economic growth.
This paper explores current shortcomings in the tax mechanism applied to business entities and proposes targeted
measures to improve its efficiency, fairness, and compliance. A mixed-method approach involving statistical analysis,
expert surveys, and policy comparison was used. Results indicate that simplification, digitalization, and differentiated tax
treatments based on business size significantly improve tax outcomes.

Биографии авторов

Kishibay Kudiyarov


Associate Professor of the Department of Finance of Karakalpak State University

Qutlimurat Aymuratov


2nd-year student of Digital Economy program at Karakalpak State University

Библиографические ссылки

Slimani, S., & Abidli, I. (2025). The impact of tax administration digitalization on taxpayer behavior: A comprehensive

review of previous studies. International Journal of Economic Perspectives, 19(1), 1–15. ijeponline.org

RestrepoMorales, J. A., AraratHerrera, J. A., & LópezCadavid, D. A. (2024). Breaking the digitalization barrier for

SMEs: A fuzzy logic approach to overcoming challenges in business transformation. Journal of Innovation and

Entrepreneurship, 13, 84. innovation-entrepreneurship.springeropen.com

GonzálezVarona, J. M., LopezParedes, A., & Poza, D. (2024). Building and development of an organizational

competence for digital transformation in SMEs. [Preprint]. arxiv.org

Kraus, S., et al. (2024). Digital Transformation in SMEs: Enablers, Interconnections, and a Framework for Sustainable

Competitive Advantage. Journal of Business & Industrial Marketing, 15(3), Article 107. mdpi.com

Tsindeliani, I., Matyanova, E., Razgildeev, A., Vasilyeva, E., Dudnik, D., & Mikhailova, A. (2021). Tax optimization in the

modern tax system under the influence of digitalization: Russian case study. European Journal of Comparative Law

and Governance, 8(4), 429–452. ijair.id+1brill.com+1

Svetlozarova Nikolova, B. (2023). Strengthening the integrity of the tax administration and increasing tax morale. In

B. Svetlozarova Nikolova (Ed.), Tax Audit and Taxation in the Paradigm of Sustainable Development (pp. 157–180).

Springer Nature. ijair.id

Troshani, I., Janssen, M., Lymer, A., & Parker, L. D. (2018). Digital transformation of business-to-government reporting:

An institutional work perspective. International Journal of Accounting Information Systems, 31, 17–36. ijair.id

Li, Y., Zin, N. M., & Paino, H. (2024). The potential of information technology on tax voluntary compliance. International

Journal of Academic Research in Business and Social Sciences, 14(10). ojs.amhinternational.com

Magasha, O., Gillo, I. O., & Alex, S. (2025). Tax compliance among SMEs: An empirical analysis of internal and external

determinants in Shinyanga Municipality, Tanzania. Open Journal of Business and Management, 13(02), 924–945. ojs.

amhinternational.com

Marzi, G., Marrucci, A., Vianelli, D., & Ciappei, C. (2023). B2B digital platform adoption by SMEs and large firms:

Pathways and pitfalls. Industrial Marketing Management, 114, 80–93. ojs.amhinternational.com

Gunaratne, H., & Pappel, I. (2020). Enhancement of the e-Invoicing systems by increasing the efficiency of workflows

via disruptive technologies. [Preprint]. arxiv.org

Mohamed, M., & Weber, P. (2020). Trends of digitalization and adoption of big data & analytics among UK SMEs.

[Preprint]. arxiv.org

RestrepoMorales, J. A., AraratHerrera, J. A., LópezCadavid, D. A., & CamachoVargas, A. (2024). Breaking the

digitalization barrier for SMEs: A fuzzy logic approach. Journal of Innovation and Entrepreneurship, 13, 84. link.springer.

com+2innovation-entrepreneurship.springeropen.com+2arxiv.org+2

Okanga, O. (2020). The political economy of Nigeria’s digital tax experiment. SSRN. mdpi.com

Troshina, D. I., & Zhigalo, E. A. (2021). Digitalization and digital transformation of business: Modern challenges and

trends. Bulletin of Udmurt University, 31(4). link.springer.com

Загрузки

##submissions.published##

2025-06-01
Loading...