CONCEPT AND DEVELOPMENT OF TAX MONITORING IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.11124532Abstract
Since the beginning of the 90s, the formation of a tax system in Uzbekistan has been taking place in new economic conditions. It should be noted that the first stage of the formation of the tax system was characterized by massive tax evasion. This state of affairs at that time, in our opinion, can be explained by the lack of developed legal institutions, the low level of tax discipline and weak state tax control.
References
Kozimbek Goziev. Principles of tax legislation. International Scientific and Current Research Conferences. 2021. P.9-12.
I Turaboev, M Berdikulov. Tax monitoring as a new form of tax control. Review of law sciences. V.2. 2018 P.18.