TAX MONITORING AND ITS IMPORTANCE
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Abstract
This scientific article provides an in-depth analysis of the theoretical and practical foundations, types, objectives, methods, impact on the state budget and economic development, advantages and problems of tax monitoring. The formation of the monitoring institution in the tax system of the Republic of Uzbekistan, legal and institutional foundations, digitalization and risk-based monitoring technologies, rights and obligations of taxpayers, international experience and modern assessment indicators are widely covered. The article presents statistical data from the practice of Uzbekistan in recent years, the results of reforms and the effectiveness of electronic monitoring systems with examples. The conclusion provides scientific and practical recommendations on the role of tax monitoring in ensuring economic stability and fiscal discipline, existing problems and areas for improvement.
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References
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