This article analyses Presidential Decree No. PF-95 of 19 May 2026 from the perspective of the paradigm shift in tax administration from coercive enforcement to risk-oriented service delivery. The classical deterrence model, tax-morale theory, the slippery-slope framework and responsive regulation serve as theoretical foundations. The Decree’s key mechanisms — risk-based taxpayer classification, proactive services, segmentation of large taxpayers and the Higher School of Taxation — are examined through a cause-and-effect lens, while algorithmic transparency, data protection (EU AI Act, Convention 108+) and taxpayers’ rights are assessed comparatively.
| Mualliflar | Tilaganboyev , Javohir, Тилаганбоев , Жавохир, Tilaganboyev , Javohir |
|---|---|
| Jurnal | Тамаддун нури |
| Nashr sanasi | 2026-06-30 |
| Jild | 6 |
| Son | 81 |
| Betlar | 123-125 |
| Til | O‘zbek |
| DOI | 10.69691/7r80kr87 |
DOI: 10.69691/7r80kr87 · Maqolaning asl sahifasi
tax administration, Decree PF-95, risk differentiation, cooperative compliance., налоговое администрирование, Указ ПФ-95, дифференциация рисков, кооперативный комплаенс., soliq ma’muriyatchiligi, PF-95-son Farmon, xavflarni tabaqalashtirish, proaktiv xizmatlar, kooperativ rioya.
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