TAX MONITORING IN UZBEKISTAN: PROBLEMS AND ISSUES

Annotatsiya

Uzbek government tries to simplify and improve its tax administration system. Tax monitoring is the one of the results of the tax reforms. Benefits of tax monitoring for both taxpayers and tax authorities thoroughly examined. Despite that this form of tax control was introduced in 2018 taxpayers are still unwilling to apply for this procedure. The authors have analyzed specifics of the tax monitoring procedure and highlighted provisions of the tax monitoring rules which prevent taxpayers for using this from of the tax control. Having analyzed international experience in introducing the tax monitoring andprovisions of national  tax monitoring regulation, the authors formulated own suggestions on improvement of the tax monitoring rules in order to attract more taxpayers for this procedure.