Economic Efficiency of Increasing Tax Collection Through the Integration of the YAIDXP and “Soliq” Mobile Application

In particular, the digital transformation of tax administration in Uzbekistan has been greatly promoted by the development of the “Soliq” mobile application, which is one of the main platforms for providing electronic tax services and increasing the interaction of taxpayers with tax authorities. Even though the advent of new digital fiscal tools has been unprecedented, little empirical evidence has sought to quantify the impact of these digital tools on tax collection growth via incentive based mechanisms. This study will fill these gaps by assessing the cost effectiveness of expanding tax collection through linking the mobile application of the Soliq service with the mobile application of the Unified Interactive State Services Portal through a cashback mechanism for purchase receipts.The methods of analysis and calculation are used in the study based on the official data of the State Tax Service for 2025. It involves estimating turnover formalized through cashback payments, the annualization of short term indicators of turnover and income tax revenues, and predicting the additional tax revenues without exceeding conservatively low estimates of net fiscal efficiency. According to the results, cashback payments in the amount of more than 1.06 trillion soums provided the growth of the taxable base for the period from January to September 2025 by more than 106 trillion soums of formalized turnover. According to indicative calculations carried out using a scenario approach, such integration could increase the coverage of users in the application from 6.77 million to 13 million, as well as create additional formal turnover of about 130 trillion soums. The findings indicate that the introduction of digital platforms along with financial enticements could generate an extra 320-370 billion soums of taxes in 2026. The research paper shows that digital incentive mechanisms can improve voluntary tax compliance and therefore reduce shadow economic activity and strengthen fiscal stability with no additional administrative burden. As such, these findings can inform the adoption of digital tax policies that are both inclusive and scalable in emerging economies.