Илғор иқтисодиёт ва педагогик технологиялар 3-jild 1-son (2026) · 632-641-betlar
ANALYSIS OF SCIENTIFIC INTERPRETATIONS OF TAX CONTROL AND INSPECTIONS
Rozikulov, Shunkor, Розикулов, Шункор, Ro‘ziqulov, Shunqor
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
tax revenuestax systemtax riskrisk analysishidden economytax administrationrisk-oriented approacheconomic analysistax controldigital economy
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