SOLIQ RISKINING IQTISODIY MOHIYATI VA UNGA OID ILMIY QARASHLARNING NAZARIY TALQINI

This article studies the methodological foundations of tax risk assessment and management in the tax system. The issues of improving tax administration in the digital economy, analyzing taxpayers' activities based on a risk-oriented approach are discussed. The article considers the criteria for determining tax risks and models for their quantitative assessment, and puts forward proposals to improve the effectiveness of risk management in the tax system of Uzbekistan.

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