Илғор иқтисодиёт ва педагогик технологиялар 3-tom 1-san (2026) · 343-350-betler
ELECTRONIC INVOICE SYSTEM AND TAX RISK MANAGEMENT: THE EXPERIENCE OF UZBEKISTAN
Jurayev, Akhmad, Джураев, Ахмад, Jurayev, Axmad
Annotaciya
This article is dedicated to the study of the role of the electronic invoicing (EHF) system and tax risk assessment mechanisms in tax administration in Uzbekistan. The research analyzes digital data collected through EHF, the assessment of taxpayers’ risk levels based on risk indicators, and the practical monitoring of turnover and activities of large taxpayers across regions. The results indicate that the EHF system is a crucial tool for enhancing tax audit efficiency, improving tax compliance, and optimizing tax administration. The study also highlights the benefits of the EHF system for taxpayers, including savings in material and human resources, reducing errors in VAT calculation, and automating reporting processes
electronic invoicetax riskdigital tax controlrisk indicatorstax administrationэлектронный счет-фактураналоговый рискцифровой налоговый контрольриск-индикаторыналоговое администрирование
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.