Institutional improvement of tax administration: legal framework for the shift from oversight to service

Tilaganboyev , Javohir, Тилаганбоев , Жавохир, Tilaganboyev , Javohir

Тамаддун нури · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarTilaganboyev , Javohir, Тилаганбоев , Жавохир, Tilaganboyev , Javohir
JurnalТамаддун нури
NashriyotБеруний тумани ҳокимлиги
Nashr sanasi2026-06-30
Jild6
Son81
Betlar123-125
TilIngliz
Ilmiy sohaYuridik
DOI10.69691/7r80kr87
Indeksga qo‘shilgan2026-08-26

DOI: 10.69691/7r80kr87 · Maqolaning asl sahifasi

Kalit so‘zlar

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.

Ilmiy soha

Yuridik

Iqtibos keltirish

APATilaganboyev , Javohir, Тилаганбоев , Жавохир, & Tilaganboyev , Javohir (2026). INSTITUTIONAL IMPROVEMENT OF TAX ADMINISTRATION: LEGAL FRAMEWORK FOR THE SHIFT FROM OVERSIGHT TO SERVICE. Тамаддун нури, 6(81), 123-125. https://doi.org/10.69691/7r80kr87
GOST (OAK)Tilaganboyev , Javohir, Тилаганбоев , Жавохир, Tilaganboyev , Javohir INSTITUTIONAL IMPROVEMENT OF TAX ADMINISTRATION: LEGAL FRAMEWORK FOR THE SHIFT FROM OVERSIGHT TO SERVICE // Тамаддун нури. – 2026. – T. 6, № 81. – P. 123-125. – DOI: 10.69691/7r80kr87.
MLATilaganboyev , Javohir, Тилаганбоев , Жавохир, and Tilaganboyev , Javohir. “INSTITUTIONAL IMPROVEMENT OF TAX ADMINISTRATION: LEGAL FRAMEWORK FOR THE SHIFT FROM OVERSIGHT TO SERVICE.” Тамаддун нури, 6(81), 123-125, 2026. https://doi.org/10.69691/7r80kr87
ChicagoTilaganboyev , Javohir, Тилаганбоев , Жавохир, and Tilaganboyev , Javohir. “INSTITUTIONAL IMPROVEMENT OF TAX ADMINISTRATION: LEGAL FRAMEWORK FOR THE SHIFT FROM OVERSIGHT TO SERVICE.” Тамаддун нури, 6(81), 123-125 (2026). https://doi.org/10.69691/7r80kr87
HarvardTilaganboyev , Javohir, Тилаганбоев , Жавохир, and Tilaganboyev , Javohir (2026) ‘INSTITUTIONAL IMPROVEMENT OF TAX ADMINISTRATION: LEGAL FRAMEWORK FOR THE SHIFT FROM OVERSIGHT TO SERVICE’, Тамаддун нури, 6(81), 123-125. https://doi.org/10.69691/7r80kr87
BibTeX
@article{tilaganboyevjavohir2026,
  title = {INSTITUTIONAL IMPROVEMENT OF TAX ADMINISTRATION: LEGAL FRAMEWORK FOR THE SHIFT FROM OVERSIGHT TO SERVICE},
  author = {Tilaganboyev , Javohir and Тилаганбоев , Жавохир and Tilaganboyev , Javohir},
  journal = {Тамаддун нури},
  year = {2026},
  volume = {6},
  number = {81},
  pages = {123-125},
  doi = {10.69691/7r80kr87},
  url = {https://doi.org/10.69691/7r80kr87}
}

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