ELEKTRON HISOB-FAKTURALAR TIZIMI VA SOLIQ XAVFINI BOSHQARISH: O‘ZBEKISTON TAJRIBASI
Abstract
This article is dedicated to the study of the role of the electronic invoicing (EHF) system and tax risk assessment mechanisms in tax administration in Uzbekistan. The research analyzes digital data collected through EHF, the assessment of taxpayers’ risk levels based on risk indicators, and the practical monitoring of turnover and activities of large taxpayers across regions. The results indicate that the EHF system is a crucial tool for enhancing tax audit efficiency, improving tax compliance, and optimizing tax administration. The study also highlights the benefits of the EHF system for taxpayers, including savings in material and human resources, reducing errors in VAT calculation, and automating reporting processes
Fields of Study & Subjects
Taxation and Compliance Studies
E-Government and Public Services
Economic and Fiscal Studies
Publication details
- Journal / source
- Ilgʻor iqtisodiyot va pedagogik texnologiyalar.
- Volume
- 3
- Issue
- 1
- Pages
- 343–350
- Publication date
- 11 February 2026
- Language
- EN