THE IMPACT OF DIGITAL REPORTING SYSTEMS ON CORPORATE RESOURCE MANAGEMENT

Abstract

This article study comprehensively analyzes the impact of the transformation of the electronic reporting system in the Republic of Uzbekistan on the economic efficiency of business entities. The study examines the reforms implemented in the period 2023–2026, in particular, measures implemented within the framework of the "Digital Uzbekistan - 2030" strategy, factors for optimizing reporting types and reducing transaction costs. The report scientifically substantiates the practical results of the Resolution of the President of the Republic of Uzbekistan No. PQ-8 and other regulatory and legal acts, in particular, the importance of the "Unified Reporting System" and "Start a Business in 15 Minutes" platforms, which will be introduced from 2026. It also conducts comparative analyses with international experience, in particular, the Estonian "Real-Time Economy" model and the Dutch SBR (Standard Business Reporting) system, and formulates proposals for further development of the national system. The results of the study show that the full digitization of reporting processes will reduce the administrative costs of entrepreneurs by up to 90 billion soums per year and reduce the time for interaction with government agencies by up to 15 days