Илғор иқтисодиёт ва педагогик технологиялар 3-том 4-нөмір (2026) · 465-474-беттер
INTERNATIONAL FEATURES OF PREVENTING TAX EVASION IN DOUBLE TAXATION RELATIONS IN UZBEKISTAN
Ismailov, Bobir, Исмаилов, Бобир, Ismailov, Bobir
Аңдатпа
This article analyzes the international legal and organizational features of preventing tax evasion and reduction (Base Erosion and Profit Shifting BEPS) in double taxation relations in the context of globalization and international economic integration. It also covers the reforms of the Republic of Uzbekistan in expanding the network of international tax treaties, improving transfer pricing rules, and introducing mechanisms for automatic exchange of international tax information. As a result of the study, scientific and practical proposals were developed to protect the national tax base and implement international standards.
tax administrationtax avoidancetax evasiontax optimizationshadow economysocial justicetax burdendigital transformationналоговое администрированиеуклонение от уплаты налогов
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