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Abstract
This thesis examines the role of taxpayer segmentation and risk-analysis mechanisms in enhancing the efficiency of state financial control, with a particular focus on tax administration. The study substantiates the need to shift from comprehensive control methods to a targeted approach that concentrates administrative resources on high-risk entities. The research includes a comparative analysis of practices recommended by international organizations (OECD, ISORA) and the experiences of advanced tax jurisdictions (IRS, SARS), juxtaposed with the regulatory framework and implementation of the risk management system in the Republic of Uzbekistan. Based on the findings, the thesis proposes priority directions for modernization, including the adoption of artificial intelligence and machine learning technologies, the development of differentiated control strategies per taxpayer segment, and the enhancement of inter-agency data integration.
References
I. Normativ-huquqiy hujjatlar
1. O‘zbekiston Respublikasi Prezidentining 2021-yil 27-avgustdagi PF-6300-son “Davlat moliyaviy nazorati tizimini yanada takomillashtirish chora-tadbirlari to‘g‘risida”gi Farmoni // Qonunchilik ma’lumotlari milliy bazasi, 28.08.2021-y., 06/21/6300/0834-son. https://Lex.uz.
2. O‘zbekiston Respublikasi Vazirlar Mahkamasining 2021-yil 7-yanvardagi 1-son “Soliq xavfini boshqarish, soliq xavfi mavjud soliq to‘lovchilarni (soliq agentlarini) aniqlash va soliq tekshiruvlarini tashkil etish va o‘tkazish to‘g‘risida”gi Qarori // Qonunchilik ma’lumotlari milliy bazasi. https://Lex.uz.
II. Xalqaro tashkilotlar hisobotlari va rasmiy nashrlar
1. OECD (2023). Tax Administration 2023: Comparative Information on OECD and other Advanced and Emerging Economies. Eleventh edition. Paris: OECD Publishing. DOI: https://doi.org/10.1787/23077727. 221 p.
2. OECD (2022). Tax Administration 2022: Comparative Information on OECD and other Advanced and Emerging Economies. Tenth edition (shu jumladan ISORA so‘rov natijalari). Paris: OECD Publishing.
3. OECD (2020). Compliance Risk Management Guide for Tax Administrations. Fiscalis Risk Management Platform Group. European Commission. 110 p. URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/info_docs/taxation/risk_managt_guide_en.pdf[reference:3].
4. Asian Development Bank (2024). A Comparative Analysis of Tax Administration in Asia and the Pacific: Seventh Edition. Manila: ADB. (ISORA 2022 ma’lumotlari asosida). DOI: http://dx.doi.org/10.22617/TCS240026-2.[reference:4].
III. Xorijiy soliq organlari va davlat idoralari materiallari
1. SARS (South African Revenue Service) (2022). SARS Service Charter and Compliance Model Overview. Pretoria: SARS Official Publications. URL: https://www.sars.gov.za. [reference:5].
2. U.S. Government Accountability Office (GAO) (2023). IRS Use of Artificial Intelligence and Machine Learning in Tax Compliance. GAO-23-106045. Washington, DC: GAO.
3. IRS (Internal Revenue Service) (2023). “IRS announces sweeping effort to restore fairness to tax system with Inflation Reduction Act funding; new compliance efforts focused on increasing scrutiny on high-income, partnerships, corporations and promoters abusing tax rules”. IR-2023-166, September 8, 2023. URL: https://www.irs.gov. [reference:7].
IV. Ilmiy maqolalar va dissertatsiyalar
1. Temirov M.X. (2024). “Davlat sektorida moliyaviy nazorat: muammolar va rivojlanish istiqbollari”. Iqtisodiy Taraqqiyot va Tahlil, 2(1), 143-153.