FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM

Nasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

The article shows the importance of scientific views on foreign experience of tax risk assessment and directions of its use in the national tax system, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, considering the economic essence of foreign experience of tax risk assessment and directions of its use in the national tax system and scientific views on it.

Maqola ma’lumotlari
MualliflarNasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon
JurnalИқтисодий тараққиёт ва таҳлил
Nashr sanasi2025-06-30
Jild3
Son6
Betlar60-69
TilO‘zbek
DOI10.60078/2992-877x-2025-vol3-iss6-pp60-69

Kalit so‘zlar

tax reporting, tax risk, tax rates, budget expenditures, resource taxes, land tax, local taxes, tax, budget, tax benefit, налоговая отчетность, налоговый риск, налоговые ставки, бюджетные расходы, ресурсные налоги, земельный налог, местные налоги, налог, бюджет, налоговые льготы, soliq hisoboti, soliq riski, soliq stavkalari, byudjet xarajatlari, resurs soliqlari, yer solig‘i, mahalliy soliqlar, soliq, byudjet, soliq imtiyozlari

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