ANALYSIS OF SCIENTIFIC INTERPRETATIONS OF TAX CONTROL AND INSPECTIONS

Rozikulov , Shunkor, Розикулов , Шункор, Ro‘ziqulov , Shunqor

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article examines the theoretical and practical foundations of organizing tax control in the context of digitalization of the economy. The main purpose of the article is to justify ways to ensure the stability of budget revenues and reduce the share of the shadow economy by increasing the efficiency of tax inspections. During the study, a comparative analysis was carried out of the specific features of modern forms of tax control - in-house tax inspections, mobile tax inspections and tax audits. The article puts forward scientific proposals on automating tax control processes, reducing the human factor and building trust-based relationships with taxpayers. The results of the study can be used in improving tax legislation and tax administration

Maqola ma’lumotlari
MualliflarRozikulov , Shunkor, Розикулов , Шункор, Ro‘ziqulov , Shunqor
JurnalИлғор иқтисодиёт ва педагогик технологиялар
Nashr sanasi2026-03-12
Jild3
Son1
Betlar632-641
TilO‘zbek
DOI10.60078/3060-4842-2026-vol3-iss1-pp632-641

Kalit so‘zlar

tax revenues, tax system, tax risk, risk analysis, hidden economy, tax administration, risk-oriented approach, economic analysis, tax control, digital economy, налоговые поступления, налоговая система, налоговый риск, анализ рисков, теневая экономика, налоговое управление, риск-ориентированный подход, экономический анализ, налоговый контроль, цифровая экономика, soliq tushumlari, soliq tizimi, soliq riski, risk-tahlil, xufyona iqtisodiyot, soliq ma’muriyatchiligi, risk-orientirlangan yondashuv, iqtisodiy tahlil, soliq nazorati, raqamli iqtisodiyot

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