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.
| Mualliflar | Nasimov, Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-06-30 |
| Jild | 4 |
| Son | 6 |
| Betlar | 47-56 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss6-pp47-56 |
DOI: 10.60078/2992-877x-2026-vol4-iss6-pp47-56 · Maqolaning asl sahifasi
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
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