SOLIQ MA’MURIYATCHILIGINI INSTITUTSIONAL TAKOMILLASHTIRISH: NAZORATDAN XIZMATGA O‘TISHNING HUQUQIY ASOSLARI

This article analyses Presidential Decree No. PF-95 of 19 May 2026 from the perspective of the paradigm shift in tax administration from coercive enforcement to risk-oriented service delivery. The classical deterrence model, tax-morale theory, the slippery-slope framework and responsive regulation serve as theoretical foundations. The Decree’s key mechanisms — risk-based taxpayer classification, proactive services, segmentation of large taxpayers and the Higher School of Taxation — are examined through a cause-and-effect lens, while algorithmic transparency, data protection (EU AI Act, Convention 108+) and taxpayers’ rights are assessed comparatively.

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