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International Finance and Accounting

Abstract

This article describes the radical changes in the field of tax control on the basis of the new Tax Code, their essence, some problems and ways for improvement. Studies of various economists on the features of tax control have been studied. The role of innovations in the field of tax control in the free organization of business activities of honest taxpayers, as well as the role of tax control in reducing tax evasion have been assessed. Scientific conclusions and practical recommendations are presented for improving tax control.

References

1. O‘zbekiston Respublikasi Prezidenti Shavkat Mirziyoyevning Oliy Majlisga Murojaatnomasi. 28.12.2018. https://president.uz/uz/lists/view/2228 2. O‘zbekiston Respublikasi Soliq kodeksi (yangi tahrir). 30.12.2019. https://lex.uz/docs/4674902 3. Boltinova O.V. Nalogovыy kontrol. Nalogovыe proverki. – M.: Norma, 2018. – 160 s. 4. P.Christian, Tax strategy control: The case of transfer pricing tax risk management, Management Accounting Research, Volume 24, Issue 2, Pages 175-194 5. Y.Al-Karablieh, E.Koumanakos va S.Stantcheva, Clearing the bar: Improving ta compliance for small firms through target setting, Journal of International Economics, Volume 130, May 2021 6. S.Elmirzayev. Korporativ moliyani boshqarishda soliq munosabatlarini samarali tashkil etish masalalari. // Monografiya. – T.:”Iqtisod-moliya”, 2017. – 160 b. 7. www.soliq.uz – O‘zbekiston Respublikasi Davlat soliq qo‘mitasi rasmiy ma’lumotlari

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