THE ECONOMIC ESSENCE OF TAX RISK AND THEORETICAL INTERPRETATION OF SCIENTIFIC VIEWS ON IT

Fayziyev , Orifjon, Файзиев , Орифжон, Fayziyev , Orifjon

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article studies the methodological foundations of tax risk assessment and management in the tax system. The issues of improving tax administration in the digital economy, analyzing taxpayers' activities based on a risk-oriented approach are discussed. The article considers the criteria for determining tax risks and models for their quantitative assessment, and puts forward proposals to improve the effectiveness of risk management in the tax system of Uzbekistan.

Maqola ma’lumotlari
MualliflarFayziyev , Orifjon, Файзиев , Орифжон, Fayziyev , Orifjon
JurnalИқтисодий тараққиёт ва таҳлил
Nashr sanasi2026-03-31
Jild4
Son3
Betlar80-89
TilO‘zbek
DOI10.60078/2992-877x-2026-vol4-iss3-pp80-89

Kalit so‘zlar

tax revenues, risk analysis, risks, efficiency, digital platform, methods and tools, advanced information and communication technologies, analysis, optimization, tax incentives, tax rate, налоговые поступления, анализ рисков, риски, эффективность, цифровая платформа, методы и инструменты, передовые информационно коммуникационные технологии, анализ, оптимизация, налоговые льготы, налоговая ставка, soliq tushumlar, tahlika-tahlil, xavflar, samaradorlik, raqamli platforma, usullar va vositalar, ilg‘or axborot-kommunikatsiya texnologiyalari, tahlil, optimallashtirish, soliq imtiyozlari, soliq stavkasi

Ilmiy soha

Иқтисодий тараққиёт ва таҳлил jurnalidan boshqa maqolalar

Иқтисодий тараққиёт ва таҳлил — barcha maqolalar