This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.
| Mualliflar | Kodirov , Aqliddin, Кодиров , Аклиддин, Kodirov , Aqliddin |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 132-138 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp132-138 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp132-138 · Maqolaning asl sahifasi
tax authority, taxpayer, tax control, tax audits, state budget, taxes, fiscal, налоговый орган, налогоплательщик, налоговый контроль, налоговые проверки, государственный бюджет, налоги, фискальный, soliq organi, soliq to‘lovchi, soliq nazorati, soliq tekshiruvlari, davlat byudjeti, soliqlar, fiskal
| APA | Kodirov , Aqliddin, Кодиров , Аклиддин, & Kodirov , Aqliddin (2025). THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET. Иқтисодий тараққиёт ва таҳлил, 3(10), 132-138. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp132-138 |
|---|---|
| GOST (OAK) | Kodirov , Aqliddin, Кодиров , Аклиддин, Kodirov , Aqliddin THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 10. – P. 132-138. – DOI: 10.60078/2992-877x-2025-vol3-iss10-pp132-138. |
| MLA | Kodirov , Aqliddin, Кодиров , Аклиддин, and Kodirov , Aqliddin. “THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET.” Иқтисодий тараққиёт ва таҳлил, 3(10), 132-138, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp132-138 |
| Chicago | Kodirov , Aqliddin, Кодиров , Аклиддин, and Kodirov , Aqliddin. “THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET.” Иқтисодий тараққиёт ва таҳлил, 3(10), 132-138 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp132-138 |
| Harvard | Kodirov , Aqliddin, Кодиров , Аклиддин, and Kodirov , Aqliddin (2025) ‘THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET’, Иқтисодий тараққиёт ва таҳлил, 3(10), 132-138. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp132-138 |
| BibTeX | @article{kodirovaqliddin2025,
title = {THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET},
author = {Kodirov , Aqliddin and Кодиров , Аклиддин and Kodirov , Aqliddin},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {10},
pages = {132-138},
doi = {10.60078/2992-877x-2025-vol3-iss10-pp132-138},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp132-138}
} |
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