📄 Abstract
The shadow economy undermines fiscal stability by reducing tax revenues and weakening public finance. This article examines how fiscal instruments such as tax incentives, digitalization, and budget transparency can support the legalization of informal activities. Drawing on international experiences and methodological insights, the study proposes a framework that balances enforcement with incentives to foster formalization in transition economies.
🏷️ Keywords
📚 How to Cite:
Ergasheva Malikaxon Avazxon qizi , METHODOLOGICAL FOUNDATIONS OF SHADOW ECONOMY LEGALIZATION THROUGH FISCAL POLICY TOOLS , Volume 13 , Issue 9, september 2025, International Journal of Asian Economic Light (JAEL) ,