The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

This article covers the economic content of tax capacity, the laws of its formation and its strategic role in the tax system. During the study, the factors affecting tax capacity were analyzed and the importance of this indicator in stabilizing state budget revenues was substantiated. Also, ways to ensure the country's economic growth by expanding the tax base and increasing tax collection were considered. The article is intended for specialists interested in improving tax policy and optimizing the tax burden

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

This article analyzes the priority areas of improving tax administration in the Republic of Uzbekistan, in particular, the issues of digitization of the tax system, implementation of international standards (OECD) and optimization of tax control. During the study, specific solutions were proposed to reduce the human factor in selecting candidates for tax audits, accelerate analytical processes using "Big Data" technologies, and expand the tax base in the field of e-commerce. It also covers mechanisms for reducing the administrative burden by introducing a tax monitoring system for large taxpayers and establishing cooperation with taxpayers based on mutual trust

This research article analyzes the pressing issues of improving the methodology of tax administration at the local level. The primary objective of the study is to develop scientific and practical proposals for expanding the regional tax base and increasing the efficiency of tax compliance through the analysis of tax risks and the integration of modern tax control systems (digital technologies, risk profiling, and electronic invoicing data tracking). The paper evaluates the mechanisms of information exchange between local authorities and tax agencies, shedding light on the role of risk-analysis models in detecting sectors with a high risk of tax evasion. As a result of the study, an authorial methodology for digitalizing tax control and developing an early detection system for tax risks at the regional level is proposed. This methodology serves to ensure the sustainability of local budget revenues and reduce the scale of the shadow economy

In order to further improve the tax system in our republic, to reduce hidden circulation in the economy, and to implement the main directions of the concept of improving the fair tax policy of the Republic of Uzbekistan, expanding the tax base by introducing digital technologies to the tax administration and some important reforms in the tax system were studied, foreign experience, scientific-practical conclusions, and proposals for its application in our country have been developed.

This article analyzes foreign experience in implementing tax administration for large taxpayers, and as a result of this analysis, issues of improving the tax legislation of the Republic of Uzbekistan, proposals and recommendations for further improving tax administration for large taxpayers were developed.

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted. Also, it is more convenient for business entities that pay taxes on time and operate in compliance with legal requirements to ensure the implementation of the priority tasks set in the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base, and some important reforms implemented in the tax system are studied, foreign experience, scientific and practical conclusions on its application in our country, and proposals are developed.

The article shows the economic essence of tax risk and the importance of scientific views on it, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, taking into account the economic essence of tax risk and scientific views on it.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

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

This scientific article analyzes the role and importance of tax policy in ensuring the attractiveness of the investment environment from a scientific, theoretical and practical perspective. The stability, transparency of the tax system, the level of the tax burden and the impact of tax incentives on investment activity are studied. The possibilities of using incentive mechanisms of tax policy in the decision-making process of investors are also highlighted. The role of tax reforms implemented in the Republic of Uzbekistan in recent years in improving the investment environment is analyzed, and scientific and practical conclusions and proposals are developed to increase the efficiency of attracting investments by improving tax policy

This article analyzes the indicators that affect the tax potential of the region in the formation of local budget revenues. The system of budgetary and tax policy measures to increase local budget revenues, tax collection mechanisms, the ability of regions to pay taxes, and the relationships that occur in the process of increasing and collecting taxes are highlighted based on foreign experience.

This article analyzes the role and importance of tax incentives in ensuring the stability of tax policy, analyzes the benefits provided by the types of taxes currently in force in our country, and also studies their impact on budget revenues. Scientific and practical proposals and recommendations are presented to increase the effectiveness of tax incentives

This article examines the role and importance of the tax mechanism in the development and regulation of economic sectors. The study analyzed the stimulation of sectors through tax policy, optimization of the tax burden, and the implementation of selective tax mechanisms. Based on the findings, scientific and practical proposals were developed for improving the regulation of economic sectors through the tax mechanism

This article analyzes the role and importance of tax incentives in ensuring the stability of tax policy, as well as the types and revenues of tax incentives currently applied in our country with the aim of improving their effectiveness. In addition, the impact of tax incentives on budget revenues is examined. Sectoral analyses of tax incentives are presented, along with scientific and practical proposals and recommendations for increasing their effectiveness

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country

The article examines the role of indirect taxes in the tax system of the Republic of Uzbekistan, reforming the tax system, further improving and increasing the efficiency of the tax mechanism, as well as generally recognized international norms and standards in the field of taxation, and draws conclusions from advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. burdening economic entities implementing tax administration and fundamentally improving the mutual cooperation of taxpayers in the fulfillment of republican tax obligations.

This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are analyzed in terms of economic stability and budget revenues.

This article aims to improve the mechanism of tax collection, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve the mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

This article summarizes the development of tax administration in the country for many years, the role and importance of interregional tax inspection in improving large-scale reforms aimed at further strengthening the confidence of business circles. Some important reforms being implemented in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country

This article presents the conclusions and conclusions that can be drawn from the analysis of the possibilities of tax authorities to identify possible cases of tax evasion, ensure fair taxation, and ultimately contribute to the overall efficiency of the tax system by improving the practice of auditing and monitoring taxpayers' activities. The article highlights the advantages and problems of applying foreign experience in the conditions of Uzbekistan, and develops proposals and recommendations for improving national tax policy

The article analyzes the specific features of calculating the value added tax base, some complexities and problems in its determination, and focuses on the issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions made to the determination and calculation of the value added tax base, relevant conclusions are drawn and recommendations are developed.