In this article, the priority task is the system of preliminary identification and assessment of tax risks in the context of digitalization of tax administration and reduction of the human factor. 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 | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-06-18 |
| Jild | 3 |
| Son | 3 |
| Betlar | 647-657 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp647-657 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp647-657 · 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 риска, налоговый разрыв, soliq xavfi, xavfni boshqarish, xavfni tahlil qilish, soliq tekshiruvlari, yashirin iqtisodiyot, sun’iy intellekt, katta ma’lumotlar bazasi, xavfni kamaytirish, soliq uzilishi
| APA | Nasimov , Ravshanjon, Насимов , Равшанжон, & Nasimov , Ravshanjon (2026). THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 647-657. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp647-657 |
|---|---|
| GOST (OAK) | Nasimov , Ravshanjon, Насимов , Равшанжон, Nasimov , Ravshanjon THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 647-657. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp647-657. |
| MLA | Nasimov , Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon. “THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 647-657, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp647-657 |
| Chicago | Nasimov , Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon. “THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 647-657 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp647-657 |
| Harvard | Nasimov , Ravshanjon, Насимов , Равшанжон, and Nasimov , Ravshanjon (2026) ‘THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 647-657. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp647-657 |
| BibTeX | @article{nasimovravshanjon2026,
title = {THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT},
author = {Nasimov , Ravshanjon and Насимов , Равшанжон and Nasimov , Ravshanjon},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {3},
pages = {647-657},
doi = {10.60078/3060-4842-2026-vol3-iss3-pp647-657},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp647-657}
} |
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