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.
| Mualliflar | Nasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-06-30 |
| Jild | 3 |
| Son | 6 |
| Betlar | 60-69 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss6-pp60-69 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss6-pp60-69 · Maqolaning asl sahifasi
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
| APA | Nasimov, Ravshanjon, Насимов , Равшанжон, & Nasimov , Ravshanjon (2025). FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM. Иқтисодий тараққиёт ва таҳлил, 3(6), 60-69. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp60-69 |
|---|---|
| GOST (OAK) | Nasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 6. – P. 60-69. – DOI: 10.60078/2992-877x-2025-vol3-iss6-pp60-69. |
| MLA | Nasimov, Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon. “FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM.” Иқтисодий тараққиёт ва таҳлил, 3(6), 60-69, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp60-69 |
| Chicago | Nasimov, Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon. “FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM.” Иқтисодий тараққиёт ва таҳлил, 3(6), 60-69 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp60-69 |
| Harvard | Nasimov, Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon (2025) ‘FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM’, Иқтисодий тараққиёт ва таҳлил, 3(6), 60-69. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp60-69 |
| BibTeX | @article{nasimovravshanjon2025,
title = {FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM},
author = {Nasimov, Ravshanjon and Насимов , Равшанжон and Nasimov , Ravshanjon},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {6},
pages = {60-69},
doi = {10.60078/2992-877x-2025-vol3-iss6-pp60-69},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp60-69}
} |
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