Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits


  • Musagaliev Ajiniyaz Jumagulovich Doctor of Economic Sciences, Head of International Cooperation Department of Innovation Institute of Nukus, Nukus, Republic of Karakalpakstan, Uzbekistan
  • Almardanov Muxammadi Ibragimovich Doctor of Economic Sciences, Professor of ORIENTAL University, Tashkent, Uzbekistan
  • Harun Demirkaya Professor, Doctor of Economic Sciences, Dean Faculty of Economics and Administrative Sciences, Istanbul Arel University, Istanbul, Turkey
  • Ciloci Rafael Associated Professor, PhD in Economics, Dean Faculty of Economical Engineering and Business, Technical University of Moldova, Kishinev, Moldova



State tax authorities, principles of tax control, tax administration, tax risk, tax monitoring, camera tax audit, mobile tax audit, tax audit


In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.




How to Cite

Musagaliev Ajiniyaz Jumagulovich, Almardanov Muxammadi Ibragimovich, Harun Demirkaya, & Ciloci Rafael. (2024). Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits. Partners Universal International Innovation Journal, 2(1), 76–83.