IMPROVEMENT OF TAX CONTROL METHODOLOGY UNDER THE CONDITIONS OF QUALITATIVE TRANSFORMATIONS IN THE SYSTEM OF STATE TAX SERVICE BODIES

Authors

  • Alimardonov Muhammadi Ibrahimovich
  • Sherov Sanzhar Rajapovich
  • Yusupov Odil Amanovich

Keywords:

Tax control, taxpayers, tax service employee, taxes, other mandatory payments, direct taxes, indirect taxes, resource payments, state budget, state tax authorities, investment climate, principles of tax control, tax administration, tax monitoring, cameral tax audit, field tax audit, tax audit

Abstract

This article discusses the issues of reforming tax control, further improving and increasing the efficiency of state tax authorities, the formation of a “digital economy”, which is a logical continuation and development of the use of modern information and communication technologies as well as accelerating the implementation of universally recognized international norms and standards in national legislation.

References

Message of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis "2020 is the year of development of science, education and digital economy" Newspaper "Narodnoe Slovo" dated January 25, 2020, No. 19 (7490)

Taxes and taxation: Textbook / M.M.Shadurskaya, E.A. Smorodina, T.V.Bakunova et al. 2nd ed., reprint. and add. Yekaterinburg: 2019— - 216 p.

Chernik D.G. Taxes and taxation. Moscow: Unity, 2010. 367 p

Advocates A.S. Tax control in the conditions of modification of relations between tax authorities and taxpayers. Abstract Moscow, 2019

Decree of the President of the Republic of Uzbekistan dated June 29, 2018, No. UP-5468. "On the concept of improving the tax policy of the Republic of Uzbekistan"

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Published

2022-04-04