IMPLEMENTATION OF RISK ANALYSIS SYSTEM IN TAX ADMINISTRATION
Боковая панель статьи
Основное содержимое статьи
Аннотация
The effective management of tax administration requires the identification, assessment, and mitigation of risks associated with non-compliance, fraud, and operational inefficiencies. This study examines the implementation of a risk analysis system within tax administration, focusing on methodologies, tools, and best practices for improving compliance and efficiency. The research highlights the importance of risk-based audits, data analytics, and automated monitoring in detecting potential violations while optimizing resource allocation. Additionally, the study explores international experiences and lessons applicable to Uzbekistan’s tax system. Findings indicate that adopting a comprehensive risk analysis framework enhances the effectiveness of tax administration, reduces revenue losses, and supports transparent and accountable governance.
Информация о статье
Раздел
Библиографические ссылки
1. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.
2. Alm, J., Jackson, B., & McKee, M. (2012). Fiscal exchange, collective responsibility, and tax compliance. Journal of Economic Behavior & Organization, 81(3), 555–566.
3. Braithwaite, V. (2005). Responsive regulation and taxation: Introduction. Law & Policy, 27(1), 1–11.
4. OECD. (2021). Tax administration 2021: Comparative international practices. Paris: OECD Publishing.
5. Islomov, F. (2020). Soliq huquqbuzarliklari va risk tahlili tizimi. Moliyaviy boshqaruv jurnali, 10(2), 22–35.
6. Karimova, N. (2021). Implementation of risk-based tax administration in Uzbekistan. Central Asian Journal of Finance and Economics, 5(1), 41–55.
7. State Tax Committee of the Republic of Uzbekistan. (2022). Digitalization and risk analysis in tax administration. Tashkent: STC Uzbekistan.
8. Ministry of Finance of the Republic of Uzbekistan. (2021). Annual report on tax administration and compliance. Tashkent: MOF.
9. Abdullaeva, N. (2019). Soliq ma’murchiligida samaradorlik va xavf tahlili. Moliyaviy boshqaruv jurnali, 12(3), 34–50.
10. OECD. (2020). Preventing and detecting tax evasion: Risk-based approaches. Paris: OECD Publishing.