Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits

Musagaliev Ajiniyaz Jumagulovich

doi:doi:10.11648/j.ebm.20241002.11

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Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits

Musagaliev Ajiniyaz Jumagulovich^*

Published in European Business & Management (Volume 10, Issue 2)

Received: 1 February 2024 Accepted: 14 February 2024 Published: 28 April 2024

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Abstract

This scientific article highlights current issues in the field of reforming tax administration in the Republic of Uzbekistan, on further improving the activities of state tax authorities and the formation of a “digital economy” with high efficiency and development of the system, as well as accelerating the implementation of generally recognized international norms and standards in the field of tax control in national legislation clarifies the essence of the issues and explains the procedural rules of these processes. In particular, the determination by the State Tax Committee of the Republic of Uzbekistan of the strategy and tactics of the tax risk management system, collection and processing of information, analysis and assessment of tax risk, development and implementation of measures to manage tax risks is emphasized. The author provides a definition of the concepts, tax risk - that is, it is the possibility of non-fulfillment or incomplete fulfillment by the taxpayer (tax agent) of tax obligations, which can lead to non-payment or incomplete payment of taxes and fees to the budget system. At the same time, the level of tax risk is a state of risk, which is determined depending on the likelihood of the risk occurring and its possible consequences. From the above, the need to automate procedures for compliance with tax legislation and simplify its procedure is analyzed. The importance of introducing simplified mechanisms to extend the deadline for paying taxes or installments was emphasized. Here, every tax official, entrepreneur and taxpayer must thoroughly master the rules of the Tax Code, for which they need regular training. At the end, recommendations were developed for involving prestigious, influential foreign experts with extensive practical experience in this field in this process.

Published in	European Business & Management (Volume 10, Issue 2)
DOI	10.11648/j.ebm.20241002.11
Page(s)	16-21
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

State Tax Authorities, Principles of Tax Control, Tax Administration, Tax Risk, Tax Monitoring, Camera Tax Audit, Mobile Tax Audit, Tax Audit

References

[1]	Law No. 474-I of the Republic of Uzbekistan dated August 29, 1997 "On State Tax Service". National database of legal documents.
[2]	Resolution PQ-4846 of the President of the Republic of Uzbekistan dated September 30, 2020 "On measures to further develop the field of tax consulting". http://lex.uz
[3]	Tax Code of the Republic of Uzbekistan. (new edition). National database of legal documents, 31.12.2019.
[4]	Decision PQ-4555 of the President of the Republic of Uzbekistan dated December 30, 2019 on measures to ensure the implementation of the Law of the Republic of Uzbekistan "On the State Budget of the Republic of Uzbekistan for 2020". http://lex.uz
[5]	Yahyoev Q. A. Theory and practice of taxation - Tashkent: Science and Technology Center, 2003. p. 183-185.
[6]	Vahobov A. V., Jo'raev A. S. Taxes and taxation. - Tashkent: Sharq, 2009. p. 309.
[7]	B. A. Normatov. Improving the legal regulation of tax audits in the Republic of Uzbekistan. Doctor of Philosophy (PhD) Dissertation in Legal Sciences. 2020 year.
[8]	Jumagulovich M. A. et al. Forecast Guidelines for Investments in The Republic of KARAKALPAKSTAN //International Journal of Religion. – 2024. – Т. 5. – №. 2. – P. 493-501.
[9]	Musagaliev A. J. FEATURES OF ASSESSMENT OF TERRITORIAL TAX POTENTIAL IN ENSURING THE SUFFICIENCY OF BUDGET REVENUES / International Journal of Marketing and Technology. Vol. 11 Issue 03, March 2021, ISSN: 2249-1058 (Impact Factor: 6.559). - p. 1-6.
[10]	Musagaliev A. J., Ganiev Y. S. The Experience of Foreign Countries in Improving the Fiscal Mechanism for Stimulating Economic Growth in the Region / International Journal of Academic Multidisciplinary Research (IJAMR), ISSN: 2643-9670. Vol. 6 Issue 4, April – 2022, Pages: 429-434.
[11]	Mishustin M. V. Mechanizm gosudarstvennogo nalogovogo administrirovaniya: Avtoreferat dissertatsii. - M., 2003.
[12]	Kunyaev N. N. Istoriya razvitiya sistemy dokumentatsionnogo obespecheniya upravleniya v nalogovykh organakh na osnove informatsionno-kommunicatsionnykh tekhnologiy: Monograph. — M.: MFA, 2009.
[13]	Shcherbakova O. Yu. Ekonomiko-mathematicheskie modeli dlya prognozirovaniya obemov nagovykh postupleniy. Abstract dissertation. Rostov n/a, 2001.
[14]	Krasnitsky V. A. Organization nalogovogo administrirovaniya. Abstract dissertation, Krasnodar, 2000.
[15]	Peronko I. A. Problemy sovershenstvovaniya nalogooblozheniya i puti ix reshenia. Abstract dissertation. - M., 2001.
[16]	Korovyakovsky D. G. Law enforcement of information security and tax authorities. Abstract dissertation. - M., 2013.
[17]	Timofeeva I. Yu. Nalogovaya bezopasnost gosudarstva, biznesa i obshchestva: concept i methodology. Abstract dissertation. - M., 2011.

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APA Style

Jumagulovich, M. A. (2024). Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits. European Business & Management, 10(2), 16-21. https://doi.org/10.11648/j.ebm.20241002.11

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ACS Style

Jumagulovich, M. A. Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits. Eur. Bus. Manag. 2024, 10(2), 16-21. doi: 10.11648/j.ebm.20241002.11

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AMA Style

Jumagulovich MA. Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits. Eur Bus Manag. 2024;10(2):16-21. doi: 10.11648/j.ebm.20241002.11

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@article{10.11648/j.ebm.20241002.11,
  author = {Musagaliev Ajiniyaz Jumagulovich},
  title = {Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits
},
  journal = {European Business & Management},
  volume = {10},
  number = {2},
  pages = {16-21},
  doi = {10.11648/j.ebm.20241002.11},
  url = {https://doi.org/10.11648/j.ebm.20241002.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ebm.20241002.11},
  abstract = {This scientific article highlights current issues in the field of reforming tax administration in the Republic of Uzbekistan, on further improving the activities of state tax authorities and the formation of a “digital economy” with high efficiency and development of the system, as well as accelerating the implementation of generally recognized international norms and standards in the field of tax control in national legislation clarifies the essence of the issues and explains the procedural rules of these processes. In particular, the determination by the State Tax Committee of the Republic of Uzbekistan of the strategy and tactics of the tax risk management system, collection and processing of information, analysis and assessment of tax risk, development and implementation of measures to manage tax risks is emphasized. The author provides a definition of the concepts, tax risk - that is, it is the possibility of non-fulfillment or incomplete fulfillment by the taxpayer (tax agent) of tax obligations, which can lead to non-payment or incomplete payment of taxes and fees to the budget system. At the same time, the level of tax risk is a state of risk, which is determined depending on the likelihood of the risk occurring and its possible consequences. From the above, the need to automate procedures for compliance with tax legislation and simplify its procedure is analyzed. The importance of introducing simplified mechanisms to extend the deadline for paying taxes or installments was emphasized. Here, every tax official, entrepreneur and taxpayer must thoroughly master the rules of the Tax Code, for which they need regular training. At the end, recommendations were developed for involving prestigious, influential foreign experts with extensive practical experience in this field in this process.
},
 year = {2024}
}

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TY  - JOUR
T1  - Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits

AU  - Musagaliev Ajiniyaz Jumagulovich
Y1  - 2024/04/28
PY  - 2024
N1  - https://doi.org/10.11648/j.ebm.20241002.11
DO  - 10.11648/j.ebm.20241002.11
T2  - European Business & Management
JF  - European Business & Management
JO  - European Business & Management
SP  - 16
EP  - 21
PB  - Science Publishing Group
SN  - 2575-5811
UR  - https://doi.org/10.11648/j.ebm.20241002.11
AB  - This scientific article highlights current issues in the field of reforming tax administration in the Republic of Uzbekistan, on further improving the activities of state tax authorities and the formation of a “digital economy” with high efficiency and development of the system, as well as accelerating the implementation of generally recognized international norms and standards in the field of tax control in national legislation clarifies the essence of the issues and explains the procedural rules of these processes. In particular, the determination by the State Tax Committee of the Republic of Uzbekistan of the strategy and tactics of the tax risk management system, collection and processing of information, analysis and assessment of tax risk, development and implementation of measures to manage tax risks is emphasized. The author provides a definition of the concepts, tax risk - that is, it is the possibility of non-fulfillment or incomplete fulfillment by the taxpayer (tax agent) of tax obligations, which can lead to non-payment or incomplete payment of taxes and fees to the budget system. At the same time, the level of tax risk is a state of risk, which is determined depending on the likelihood of the risk occurring and its possible consequences. From the above, the need to automate procedures for compliance with tax legislation and simplify its procedure is analyzed. The importance of introducing simplified mechanisms to extend the deadline for paying taxes or installments was emphasized. Here, every tax official, entrepreneur and taxpayer must thoroughly master the rules of the Tax Code, for which they need regular training. At the end, recommendations were developed for involving prestigious, influential foreign experts with extensive practical experience in this field in this process.

VL  - 10
IS  - 2
ER  -

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Author Information

Musagaliev Ajiniyaz Jumagulovich

International Cooperation Department, Innovation Institute of Nukus, Nukus, Uzbekistan

Contact Email

http://orcid.org/0000-0002-4591-1970

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APA Style

Jumagulovich, M. A. (2024). Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits. European Business & Management, 10(2), 16-21. https://doi.org/10.11648/j.ebm.20241002.11

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ACS Style

Jumagulovich, M. A. Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits. Eur. Bus. Manag. 2024, 10(2), 16-21. doi: 10.11648/j.ebm.20241002.11

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AMA Style

Jumagulovich MA. Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits. Eur Bus Manag. 2024;10(2):16-21. doi: 10.11648/j.ebm.20241002.11

Copy | Download

@article{10.11648/j.ebm.20241002.11,
  author = {Musagaliev Ajiniyaz Jumagulovich},
  title = {Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits
},
  journal = {European Business & Management},
  volume = {10},
  number = {2},
  pages = {16-21},
  doi = {10.11648/j.ebm.20241002.11},
  url = {https://doi.org/10.11648/j.ebm.20241002.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ebm.20241002.11},
  abstract = {This scientific article highlights current issues in the field of reforming tax administration in the Republic of Uzbekistan, on further improving the activities of state tax authorities and the formation of a “digital economy” with high efficiency and development of the system, as well as accelerating the implementation of generally recognized international norms and standards in the field of tax control in national legislation clarifies the essence of the issues and explains the procedural rules of these processes. In particular, the determination by the State Tax Committee of the Republic of Uzbekistan of the strategy and tactics of the tax risk management system, collection and processing of information, analysis and assessment of tax risk, development and implementation of measures to manage tax risks is emphasized. The author provides a definition of the concepts, tax risk - that is, it is the possibility of non-fulfillment or incomplete fulfillment by the taxpayer (tax agent) of tax obligations, which can lead to non-payment or incomplete payment of taxes and fees to the budget system. At the same time, the level of tax risk is a state of risk, which is determined depending on the likelihood of the risk occurring and its possible consequences. From the above, the need to automate procedures for compliance with tax legislation and simplify its procedure is analyzed. The importance of introducing simplified mechanisms to extend the deadline for paying taxes or installments was emphasized. Here, every tax official, entrepreneur and taxpayer must thoroughly master the rules of the Tax Code, for which they need regular training. At the end, recommendations were developed for involving prestigious, influential foreign experts with extensive practical experience in this field in this process.
},
 year = {2024}
}

Copy | Download

TY  - JOUR
T1  - Issues of Improving the Implementation of Tax Control when Managing Tax Risks and Tax Audits

AU  - Musagaliev Ajiniyaz Jumagulovich
Y1  - 2024/04/28
PY  - 2024
N1  - https://doi.org/10.11648/j.ebm.20241002.11
DO  - 10.11648/j.ebm.20241002.11
T2  - European Business & Management
JF  - European Business & Management
JO  - European Business & Management
SP  - 16
EP  - 21
PB  - Science Publishing Group
SN  - 2575-5811
UR  - https://doi.org/10.11648/j.ebm.20241002.11
AB  - This scientific article highlights current issues in the field of reforming tax administration in the Republic of Uzbekistan, on further improving the activities of state tax authorities and the formation of a “digital economy” with high efficiency and development of the system, as well as accelerating the implementation of generally recognized international norms and standards in the field of tax control in national legislation clarifies the essence of the issues and explains the procedural rules of these processes. In particular, the determination by the State Tax Committee of the Republic of Uzbekistan of the strategy and tactics of the tax risk management system, collection and processing of information, analysis and assessment of tax risk, development and implementation of measures to manage tax risks is emphasized. The author provides a definition of the concepts, tax risk - that is, it is the possibility of non-fulfillment or incomplete fulfillment by the taxpayer (tax agent) of tax obligations, which can lead to non-payment or incomplete payment of taxes and fees to the budget system. At the same time, the level of tax risk is a state of risk, which is determined depending on the likelihood of the risk occurring and its possible consequences. From the above, the need to automate procedures for compliance with tax legislation and simplify its procedure is analyzed. The importance of introducing simplified mechanisms to extend the deadline for paying taxes or installments was emphasized. Here, every tax official, entrepreneur and taxpayer must thoroughly master the rules of the Tax Code, for which they need regular training. At the end, recommendations were developed for involving prestigious, influential foreign experts with extensive practical experience in this field in this process.

VL  - 10
IS  - 2
ER  -

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