Ways to Increase The Efficiency of Tax Control and its Implementation in Uzbekistan
Abstract
The article examines tax control measures organized by tax authorities and indicators of their effectiveness. In particular, the opinions of foreign and domestic economists regarding the concept of tax control, its organization and implementation were studied. The conducted research showed that the effective organization of tax control depends on the qualitative development of tax legislation, consistent improvement of the qualifications of employees of tax inspection bodies, as well as the development of tax culture in the country. It also specifies the types of tax control organized by the tax authority. Besides during the study, the experience of a number of foreign countries was discussed. In the final part of the study, based on the analysis and discussions, a number of proposals were developed for the effective organization of tax control activities in our country.
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