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.

The paper provides an in-depth examination of key issues such as methodologies for assessing tax system efficiency, the impact of tax burden on economic growth, and the fiscal effectiveness of tax incentives. Special attention is given to the large-scale tax reform implemented in the Republic of Uzbekistan since 2017. Based on a comparison of Uzbekistan’s tax burden with OECD countries and developing economies, several strategic recommendations are proposed. The findings indicate that the ongoing tax reforms in Uzbekistan contribute to the stabilization of budget revenues and the stimulation of economic growth; however, challenges remain in the areas of tax administration and ease of tax compliance

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 aspects of tax auditing for value-added tax and excise taxes. The purpose and objectives of the VAT audit, the main tax risks arising during the audit, and the methods for their identification are described. During the study, a program for conducting a VAT audit was proposed, and approaches aimed at increasing the efficiency of the tax audit were developed

This scientific article investigates the issues of optimizing and improving the mechanisms for reducing tax debt in order to ensure the financial stability and enhance the solvency of economic entities, particularly enterprises, in the context of the modernization of Uzbekistan's economy. Within the framework of the study, the internal and external factors underlying the emergence of tax arrears in enterprises, the negative impact of untimely fulfillment of tax obligations on corporate liquidity, and the pathways for mitigating tax debt through the transformation of tax administration are comprehensively analyzed. The article discusses the compulsory enforcement of tax arrears and its legal-economic consequences, specifically focusing on the effectiveness of pre-trial and judicial debt collection procedures. The impact of recent reforms in the national tax system and the norms of the current Tax Code on enterprise sustainability is conceptually evaluated. Furthermore, scientifically grounded proposals and practical recommendations have been developed to adapt international best practices to the economic realities of Uzbekistan, introduce incentive mechanisms to enhance tax compliance, and eliminate problems associated with bank orders (inkasso) and enforcement documents

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

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

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.

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 examines the issues of improving tax administration for high-income individuals. Based on international experience, ways to increase the efficiency of the taxation system are analyzed, and mechanisms applicable to the conditions of Uzbekistan are studied. The research focuses on the following issues: principles of setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, the use of digital technologies and electronic systems in tax administration, as well as mechanisms to prevent tax evasion and capital outflow abroad. Specific proposals and recommendations have been developed for improving the tax administration of high-income individuals in Uzbekistan.

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.

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.

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 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

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

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 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

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 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 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 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.

Studying the administration of value-added tax in our country is also related to the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications, and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions to the determination and calculation of the value-added tax base, relevant conclusions were formed and recommendations 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.

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

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