The Essence of Taxes and Tax Control

https://doi.org/10.31149/ijie.v5i6.3179
tax tax functions tax control tax control functions efficiency of tax control

Authors

  • Kuziyev Ravshan Ramazonovich
    Ravshan8282@mail.ru
    Senior Lecturer, PhD Department “Economics, management, taxes and insurance” Tashkent Financial Institute Department Index 100000, Uzbekistan, Tashkent city, A.Temur Street 60A
Vol. 5 No. 6 (2022): IJIE
Articles
June 11, 2022

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The essence of taxes as the main source of the budget revenue is considered. The definition of the concept of “tax control” is proposed. The foreign experience in the field of tax control is analyzed and the directions of increasing the effectiveness of its application in the Uzbekistan are presented.