Илғор иқтисодиёт ва педагогик технологиялар Том 3 № 3 (2026) · с. 647-657
THE IMPORTANCE OF SEGMENTATION WITHIN THE FRAMEWORK OF RISK MANAGEMENT IN UZBEKISTAN AND WAYS TO IMPROVE IT
Nasimov, Ravshanjon, Насимов, Равшанжон, Nasimov, Ravshanjon
Аннотация
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
tax riskrisk managementrisk analysistax auditshidden economyartificial intelligencebig datarisk reductiontax gapналоговый риск
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