Ways to Improve Tax Control and its Regulation
Keywords:
business entities, control, inspection, in-house inspection, budget, tax, tax control
Abstract
In this article, the importance of in-house inspections is important in increasing the share of budget revenues in the country through the correct calculation and timely payment of mandatory payments to the state budget through the control of business entities on the basis of tax legislation. In addition, the views and opinions of economists on tax control have been studied and detailed comments have been made on their views. Within the framework of tax control, the content of the in-house tax audit, the order of its conduct, the importance of the organization and its specific features were analyzed.
References
1. Resolution No. 522 of June 25, 2019 of the Cabinet of Ministers of the Republic of Uzbekistan "On measures to improve the use of electronic invoices in the system of mutual settlements".
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2. Boburshokh Ibragimov Bakhodir Ogli.Tax Liabilities and its Implementation Regulation Issues. // International Journal of Progressive Sciences and Technologies (IJPSAT). ISSN: 2509-0119. © 2020 International Journals of Sciences and High Technologies. Vol. 23 No. 2 November 2020, pp. 384-390. http://ijpsat.ijsht‐journals.org.
3. T.A. Valerievich. Tax control pri nalogooblozhenii fizicheskoy lits na osnove podkhoda "Object control-nalogoplatelshchik" 2009, Nizhny Novgorod.
4. T.A. Efremova. Razvitie nalogovogo administrirovaniya v rossii: theory, methodology, practice. Dissertation cand. economic. Nauk /T. A. Efremova. - Saransk, 2017. - 390 p.
5. B. Tashmurodova. Tax control. Study guide.-T.: "Economics-Finance", 2007, 120 pages.
6. A. Tagaev, F. Hashimoto, G'. Roziev, K. Khotamov. Tax control. -study guide / -T.: New age generation, 2010. -84 p.
7. Jia, X., Fu, Y., & Sun, H. (2020). Research on Internal Tax Control of New Energy Saving and Environmental Protection Wind Power Generation Energy Enterprises. In Journal of Physics: Conference Series (Vol. 1549, No. 4, p. 042148). IOP Publishing. – p. 5.
8. Faculty of Economics and Business Administration Babes-Bolyai University, Cluj-Napoca, Romania Tax control - prevention and control of tax evasion. (375-380 р).
9. Resolution of the Cabinet of Ministers of the Republic of Uzbekistan "On the procedure for tax risk management, identification of tax payers (tax agents) with tax risk and their classification according to the level of tax risk": January 7, 2021 No. 1.
10. Turaev Alijon Akmal o’g’li. Role of Cameral Tax Inspection in the Tax System. // International journal on orange technology. E-ISSN: 2615-8140 | p-ISSN: 2615-7071. Volume: 04 Issue: 3 |Mar 2022.
Published
2023-03-09
How to Cite
o’g’li, T. A. A. (2023). Ways to Improve Tax Control and its Regulation. International Journal on Economics, Finance and Sustainable Development, 5(3), 42-47. Retrieved from https://journals.researchparks.org/index.php/IJEFSD/article/view/4101
