TAXATION CHALLENGES OF GIG ECONOMY INCOME (FREELANCERS AND REMOTE WORKERS)

This article examines the challenges of taxing gig economy income, with particular focus on freelancers and remote workers in Uzbekistan under the 2026 tax reforms. The study analyzes the effectiveness of simplified taxation regimes, including turnover-based taxation, and the role of digital tax administration in improving compliance. Using a qualitative legal and economic approach, the research identifies key issues such as income transparency, cross-border taxation, worker classification, and tax equity.