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FOREIGN EXPERIENCE OF TAX RISK ASSESSMENT AND DIRECTIONS OF ITS USE IN THE NATIONAL TAX SYSTEM

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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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.

AUTHORS

R.Nasimov

Tashkent State University of Economics

Tags

# налог# tax# бюджет# budget# земельный налог# land tax# soliq# бюджетные расходы# budget expenditures# byudjet xarajatlari# byudjet# soliq hisoboti# налоговая отчетность# tax reporting# налоговые ставки# местные налоги# tax rates# local taxes# resource taxes# yer solig‘i# mahalliy soliqlar# resurs soliqlari# soliq imtiyozlari.# ресурсные налоги# налоговые льготы.# tax benefits.# soliq stavkalari# soliq riski# налоговый риск# tax risk

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0725-0067

DOI:

Not Available

References

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Насимов Р.А. (2024) “Солиқ юкини оптималлаштириш йўллари” (phd) илмий даражасини олиш учун ёзилган дисс. автореферати. – Тошкент.