TAX VIOLATIONS: CAUSES, PREVENTIVE MEASURES AND IMPROVEMENT OF DETECTION SYSTEMS
Article Sidebar
Main Article Content
Abstract
This paper examines the economic, institutional, and behavioral factors that cause tax violations and analyzes the effectiveness of modern prevention and detection mechanisms. The study evaluates international best practices, risk-based tax administration, digital monitoring systems, and data-driven control methods. Particular emphasis is placed on improving the tax compliance environment in developing economies by strengthening analytical tools, expanding information exchange systems, and enhancing the transparency of tax processes.
Article Details
Section
References
1. Slemrod, J. (2014). Tax Systems and Compliance Behavior. MIT Press.
2. OECD (2020). Technology Tools to Tackle Tax Evasion and Fraud. OECD Publishing.
3. Bird, R., & Zolt, E. (2018). Tax Policy in Emerging Economies. Cambridge University Press.
4. Nozimov, E., & Nasriddinova, Y. (2025). IMPROVING THE RISK MANAGEMENT AND ACTUARIAL ASSESSMENT SYSTEM IN DEVELOPING THE PERSONAL INSURANCE MARKET. Integration of Innovative Education and Training, 1(4), 50-53
5. Luttmer, E., & Singhal, M. (2014). “Tax Morale.” Journal of Economic Perspectives, 28(4), 149–168.
6. Nozimov, E. (2025). MICRO-AND MACROECONOMIC SIGNIFICANCE OF INVESTMENT ACTIVITY IN THE DEVELOPMENT OF THE COUNTRY'S ECONOMY. International Journal of Political Sciences and Economics, 1(2), 123-128.
7. Keen, M., & Slemrod, J. (2021). Rebellion, Rascals, and Revenue. Princeton University Press.
8. IMF (2021). Tax Administration and Compliance Strategies. IMF Report.
9. World Bank (2020). Fiscal Governance and Tax Transparency. Washington, D.C.