This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.

The tax system in Uzbekistan has been evolving as a result of recent reforms, bringing about challenges such as the complexity of tax legislation, the incomplete digitalization process, and financial risks affecting the economic stability of taxpayers. This article explores the specific features of tax risk management in the Republic of Uzbekistan and the measures to mitigate these risks. The article outlines proposed methods for managing tax risks, including simplifying legislation, enhancing digitalization, and strengthening tax control. Additionally, concrete proposals aimed at improving the efficiency of the tax system are provided. The article is intended to contribute to the improvement of tax system efficiency and the overall economic stability of the country.

This article has been developed in order to prepare a forecast of resource tax revenues to the State budget and state trust funds (taking into account the principles and practical experience of foreign countries), as well as ensuring the provision of resource tax revenues to the state budget and compliance with tax laws within the framework of the implementation of the state tax policy, aimed at ensuring control over the correct calculation, full and timely payment of taxes and fees.

The article studied the reforms carried out in our country on the reform of the tax system, their results, the forms and importance of tax control in the further improvement of the tax system along with the scientific-theoretical views of foreign and domestic scientists. Proposals and conclusions have been made to ensure effective tax control.

This article provides a comprehensive analysis of the process of modernizing Uzbekistan’s tax system based on digital technologies. It reveals the essence of digitalization, its role in improving the efficiency of tax administration, as well as its specific strategic significance within the system of public governance. As practical outcomes of digital reforms, the article examines in detail the electronic document exchange system, platforms for submitting online tax declarations, the taxpayer’s personal cabinet, the information security infrastructure, integrated databases among tax authorities, and automated control systems. In addition, the study thoroughly analyzes the main problems encountered during the digitalization process, including infrastructure disparities between regions, insufficient internet speed and technical support, low digital literacy among the population and entrepreneurs, gaps in legislation, and cybersecurity risks. Along with the organizational, economic, and technical barriers faced in implementing digital systems, the article develops scientifically grounded proposals for overcoming these problems. The results highlight effective mechanisms for increasing transparency, reducing tax administration costs, minimizing human-factor-related errors, and creating convenient conditions for taxpayers through the modernization of the tax system. The findings are expected to be of practical significance for tax authorities, economic experts, business entities, and state institutions implementing digitalization policy.

The article highlights issues of improving desk tax audits, which are an integral
part of tax control. Based on data obtained from practice, an analysis was carried out and
proposals were made to improve the desk tax audit

It is important to consider the main participants of the tax system of Uzbekistan as taxpayers and tax payers, to improve the rights and obligations of taxpayers in the tax system, by widely introducing modern information and communication technologies and advanced automated analysis methods, and to expand the tax base. analysis and development of effective measures.

This article deals with the widespread introduction of modern information and communication technologies and advanced automated methods of analysis in the process of tax administration, comprehensive assistance to taxpayers in the fulfillment of their tax obligations, the development of effective mechanisms for the prevention of tax offenses and the introduction of modern methods of tax control, most importantly, it serves to reduce conspiratorial activities in the economy and increase the level of transparency. In this direction, a study was made of ways to improve the activities of tax authorities and evaluate their effectiveness, within the framework of the study, conclusions and proposals were formed.

This article examines the impact of the tax policy implemented in the tax system on the mechanisms for accounting for excise tax.

In order to stabilize the financial situation in prestigious companies around the world, create new jobs and achieve economic growth, it is necessary to "switch to international standards of management, use transfer assessments in the process of concluding financial agreements in the cluster and cooperative system entities, provide financial and management reports on operational segments".

The article describes the procedures for assessing the activities of tax authorities, the main purposes of the assessment, scientists who conducted scientific research on this topic, their views, indicators assessing the effectiveness of the activities of tax authorities, their content evaluation. The effectiveness of the activities of tax authorities in the Republic of Uzbekistan and foreign countries, as well as an understanding of their current state.

This article discusses theoretical issues of tax audit in the digital economy. The results of tax control audits by form and type are presented on the basis of information obtained from practice.

In the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy industry. Issues, scientific proposals, and recommendations for solving the problem of taxation have been developed.

The article covers the issues of improving the chamber tax inspection. Analyzes
were conducted based on the data obtained from the practice, and proposals were made to
improve the chamber's tax inspection

This article analyzes the impact of the crypto-asset market on tax administration in the context of the digital economy. The study highlights virtual tax assets, the concealment of income from taxation, and the complexities of cross-border control. The legal regulation rules of the crypto-asset sector in Uzbekistan during 2018-2025, the licensing system, the “Regulatory Sandbox” mechanism, and the legal framework for crypto activities were analyzed. Scientific and practical proposals are developed for the taxation of the economy, strengthening effective control over the crypto market, and increasing tax revenues.

According to the article, excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviews the existing literature on excise tax administration, concludes 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.

Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. The article reviewed the existing literature on excise tax administration, drew conclusions from advanced international experiences. Also, the main directions of improvement of control mechanisms are determined, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

This article analyzes and studies the role of taxes in foreign trade operations, as well as the forecast of gross domestic product for 2025-2027, statistical data on indirect revenues of the State Budget for 2022-2024, namely value added tax, excise tax and customs duties. Also, scientific discussions were held and proposals were made to study the importance of taxes in foreign trade operations.

In the article, research was conducted on ways to improve the methodological foundations of tax audits conducted by tax authorities and evaluate their effectiveness, and conclusions and proposals were formed within the framework of the research.

Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviewed the existing literature on excise tax administration, drew 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.

The article states that excise taxes are included in the price of excise goods and
thus passed on to final consumers. At the same time, general information about the analyzes
conducted on the production and sale of alcohol and tobacco products in Uzbekistan is given. The
study includes a comprehensive examination of market dynamics, regulatory frameworks,
industry players and socio-economic factors affecting these two sectors.
Excise tax plays an important role in the formation of state revenues and regulation of
consumption of certain goods and services. This article outlines the main directions for improving
the control mechanisms of the excise tax administration, focusing on policy reforms integration
and capacity building in tax authorities.

This article examines the institutional relationship between corruption and the shadow economy in Uzbekistan, as well as their impact on market competition, the investment climate, the quality of public administration, and macroeconomic stability. The purpose of the study is to identify the mechanisms through which corrupt practices contribute to the expansion of the shadow economy and to develop scientifically grounded proposals for improving institutional anti-corruption policy. The study employs systemic, comparative, economic-statistical, legal-institutional analysis, and logical generalization methods. The empirical basis of the research includes international rankings for 2017–2025, statistical data on corruption-related crimes for 2023–2024, regulatory legal acts, and scholarly literature. The findings indicate that corruption is not merely a legal offence, but a systemic institutional factor affecting resource allocation, the efficiency of public expenditures, tax discipline, and the scale of the shadow economy. The article develops practical recommendations for the institutional improvement of compliance control mechanisms, digital monitoring, transparency in public procurement, asset recovery, and the preliminary assessment of corruption risks.

This article examines the problematic aspects of organizing and conducting internal audit in non-state non-profit organizations (NGOs), the purpose and objectives of internal audit, the stages of internal audit in the activities of NGOs and identifies solutions for meeting the requirements for it. Recommendations were also given to eliminate shortcomings and errors identified during the internal audit of NGOs. As a result, the composition of the internal audit report and the methodology for its preparation were proposed to the supervisory board based on the results of the internal audit in the NGO