NEW FORMS OF TAX CONTROL: STRATEGIC DIRECTIONS FOR INCREASING THE EFFICIENCY OF CAMERA INSPECTION AND TAX AUDIT
Keywords:
Tax control, in-house tax audit, tax audit, risk-based approach, TaxGap, digital tax administration, hidden economy, tax compliance, fiscal sustainability, SupTech, tax law, tax revenues.Abstract
In the context of tax administration reform and digital transformation in the Republic of Uzbekistan, the theoretical, methodological and practical aspects of organizing modern forms of tax control - in-house tax inspection and tax audit - are analyzed in detail.
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