Dilshod Bekmuratov
This article examines the theoretical and practical aspects of developing tax culture as a key factor in reducing the shadow economy in Uzbekistan. The study analyzes the role of tax culture in promoting voluntary tax compliance, strengthening tax discipline, and reducing informal economic activities. It also evaluates the current state of tax culture in Uzbekistan and identifies the main factors influencing its development. Based on international best practices, the paper proposes scientific and practical recommendations aimed at improving tax literacy, expanding digital tax services, enhancing the transparency of public institutions, and strengthening tax administration to reduce the scale of the shadow economy.