FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss6-pp60-69Abstract
The article shows the importance of scientific views on foreign experience of tax risk assessment and directions of its use in the national tax system, 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, considering the economic essence of foreign experience of tax risk assessment and directions of its use in the national tax system and scientific views on it.
Keywords:
tax reporting tax risk tax rates budget expenditures resource taxes land tax local taxes tax budget tax benefitReferences
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