The emergence of tax risks in the tax system of Uzbekistan and ways to improve them

Nasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

In this article, in the context of digitization of tax administration and reduction of the human factor, a system of preliminary identification and assessment of tax risks is a priority task. In particular, the need to improve the mechanisms for segmenting taxpayers by risk level and minimizing the tax gap coefficient in the fight against the "hidden economy" determines the relevance of the topic. The article considers the criteria for identifying tax risks and models for their quantitative assessment, and makes proposals for improving the effectiveness of risk management in the tax system of Uzbekistan.

Maqola ma’lumotlari
MualliflarNasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-06-30
Jild4
Son6
Betlar47-56
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss6-pp47-56
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss6-pp47-56 · Maqolaning asl sahifasi

Kalit so‘zlar

tax risk, risk management, risk analysis, tax audits, hidden economy, artificial intelligence, big data, risk reduction, tax gap, налоговый риск, управление рисками, анализ рисков, налоговые проверки, скрытая экономика, искусственный интеллект, большие данные, снижение рисков, налоговый разрыв, soliq xavfi, xavfni boshqarish, xavfni tahlil qilish, soliq tekshiruvlari, yashirin iqtisodiyot, sun’iy intellekt, katta ma’lumotlar bazasi, xavfni kamaytirish, soliq uzilishi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APANasimov, Ravshanjon, Насимов , Равшанжон, & Nasimov , Ravshanjon (2026). THE EMERGENCE OF TAX RISKS IN THE TAX SYSTEM OF UZBEKISTAN AND WAYS TO IMPROVE THEM. Иқтисодий тараққиёт ва таҳлил, 4(6), 47-56. https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp47-56
GOST (OAK)Nasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon THE EMERGENCE OF TAX RISKS IN THE TAX SYSTEM OF UZBEKISTAN AND WAYS TO IMPROVE THEM // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 6. – P. 47-56. – DOI: 10.60078/2992-877x-2026-vol4-iss6-pp47-56.
MLANasimov, Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon. “THE EMERGENCE OF TAX RISKS IN THE TAX SYSTEM OF UZBEKISTAN AND WAYS TO IMPROVE THEM.” Иқтисодий тараққиёт ва таҳлил, 4(6), 47-56, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp47-56
ChicagoNasimov, Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon. “THE EMERGENCE OF TAX RISKS IN THE TAX SYSTEM OF UZBEKISTAN AND WAYS TO IMPROVE THEM.” Иқтисодий тараққиёт ва таҳлил, 4(6), 47-56 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp47-56
HarvardNasimov, Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon (2026) ‘THE EMERGENCE OF TAX RISKS IN THE TAX SYSTEM OF UZBEKISTAN AND WAYS TO IMPROVE THEM’, Иқтисодий тараққиёт ва таҳлил, 4(6), 47-56. https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp47-56
BibTeX
@article{nasimovravshanjon2026,
  title = {THE EMERGENCE OF TAX RISKS IN THE TAX SYSTEM OF UZBEKISTAN AND WAYS TO IMPROVE THEM},
  author = {Nasimov, Ravshanjon and Насимов , Равшанжон and Nasimov , Ravshanjon},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {6},
  pages = {47-56},
  doi = {10.60078/2992-877x-2026-vol4-iss6-pp47-56},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp47-56}
}

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