Home
World Journal of Advanced Research and Reviews
International Journal with High Impact Factor for fast publication of Research and Review articles

Main navigation

  • Home
    • Journal Information
    • Editorial Board Members
    • Reviewer Panel
    • Abstracting and Indexing
    • Journal Policies
    • Our CrossMark Policy
    • Publication Ethics
    • Issue in Progress
    • Current Issue
    • Past Issues
    • Instructions for Authors
    • Article processing fee
    • Track Manuscript Status
    • Get Publication Certificate
    • Join Editorial Board
    • Join Reviewer Panel
  • Contact us
  • Downloads

eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Conceptual and methodological approaches to shadow economy legalization through fiscal governance

Breadcrumb

  • Home
  • Conceptual and methodological approaches to shadow economy legalization through fiscal governance

Ergasheva Malikaxon Avazxon qizi *

Ph.D., Independent Researcher at Kimyo International University in Tashkent.

Research Article

World Journal of Advanced Research and Reviews, 2025, 27(03), 869-872

Article DOI: 10.30574/wjarr.2025.27.3.3201

DOI url: https://doi.org/10.30574/wjarr.2025.27.3.3201

Received on 04 August 2025; revised on 11 September 2025; accepted on 13 September 2025

weakening the foundation of public finances. This study investigates how fiscal tools such as preferential tax regimes, digital transformation, and enhanced budget openness can advance the integration of informal activities into the formal sector. Using cross-country experiences and methodological perspectives, the article outlines a model that combines regulatory enforcement with incentive-based policies to stimulate formalization in transition economies.

Informal Economy; Fiscal Instruments; Taxation; Digital Reforms; Budget Openness; Formalization; Financial Sustainability

https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2025-3201.pdf

Preview Article PDF

Ergasheva Malikaxon Avazxon qizi. Conceptual and methodological approaches to shadow economy legalization through fiscal governance. World Journal of Advanced Research and Reviews, 2025, 27(3), 869-872. Article DOI: https://doi.org/10.30574/wjarr.2025.27.3.3201

Copyright © Author(s). All rights reserved. This article is published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, as long as appropriate credit is given to the original author(s) and source, a link to the license is provided, and any changes made are indicated.

All statements, opinions, and data contained in this publication are solely those of the individual author(s) and contributor(s). The journal, editors, reviewers, and publisher disclaim any responsibility or liability for the content, including accuracy, completeness, or any consequences arising from its use.

Get Certificates

Get Publication Certificate

Download LoA

Check Corssref DOI details

Issue details

Issue Cover Page

Editorial Board

Table of content

Copyright © 2026 World Journal of Advanced Research and Reviews - All rights reserved

Developed & Designed by VS Infosolution