TAX CONTROL AND ITS FORMS

Abstract

This article scientifically and theoretically analyzes the essence of tax control, its role in the state financial control system, and its main forms. The study highlights the importance of tax control in a market economy, its role in regulating tax relations, ensuring stable budget revenues, and monitoring compliance with tax legislation. The article describes forms of tax control such as desk (cameral) audits, tax inspections, cash flow chronometry, and taxpayer registration. The organizational and legal foundations of the state tax control system in the Republic of Uzbekistan, principles of centralization, independence, and universality, as well as practical issues in the activities of tax authorities, are also considered.