The article discusses the theoretical and methodological foundations of tax planning, factors determining the effectiveness of fiscal policy, and the role of digital transformation in tax administration. Based on the analysis of scientific literature, modern approaches to optimizing the tax burden, ensuring budget stability, and assessing the effectiveness of tax incentives are revealed. The study was conducted in comparison with international experience, the practice of CIS countries, and reforms of the tax system of Uzbekistan
| Mualliflar | Babakhonov Jafar Mukhiddinovich |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashriyot | Қарши дaвлaт техника универcитети |
| ISSN | 3030-315x |
| Nashr sanasi | 2026-07-02 |
| Jild | 50 |
| Son | 7 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
tax planning, fiscal management, tax burden, risk-based control, digitalization, tax incentives., налоговое планирование, фискальное управление, налоговая нагрузка, риск ориентированный контроль, цифровизация, налоговые льготы, солиқларни режалаштириш, фискал бошқарув, солиқ юки, риск-ориентирланган назорат, рақамлаштириш, солиқ имтиёзлари
| APA | Babakhonov Jafar Mukhiddinovich (2026). Conceptual approaches to tax planning and effective fiscal management. «Инновацион иқтисодиёт» журнали, 50(7). https://ojs.qmii.uz/index.php/ej/article/view/1455 |
|---|---|
| GOST (OAK) | Babakhonov Jafar Mukhiddinovich Conceptual approaches to tax planning and effective fiscal management // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 7. |
| MLA | Babakhonov Jafar Mukhiddinovich. “Conceptual approaches to tax planning and effective fiscal management.” «Инновацион иқтисодиёт» журнали, 50(7), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1455 |
| Chicago | Babakhonov Jafar Mukhiddinovich. “Conceptual approaches to tax planning and effective fiscal management.” «Инновацион иқтисодиёт» журнали, 50(7) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1455 |
| Harvard | Babakhonov Jafar Mukhiddinovich (2026) ‘Conceptual approaches to tax planning and effective fiscal management’, «Инновацион иқтисодиёт» журнали, 50(7). https://ojs.qmii.uz/index.php/ej/article/view/1455 |
| BibTeX | @article{babakhonovjafarmukhiddinovich2026,
title = {Conceptual approaches to tax planning and effective fiscal management},
author = {Babakhonov Jafar Mukhiddinovich},
journal = {«Инновацион иқтисодиёт» журнали},
year = {2026},
volume = {50},
number = {7},
url = {https://ojs.qmii.uz/index.php/ej/article/view/1455}
} |
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