1Senior Lecturer, Tashkent Institute of Architecture and Civil Engineering, Tashkent, Uzbekistan, Email Id: nargizaz@gmail.com
2Senior Lecturer, Tashkent Institute of Architecture and Civil Engineering, Tashkent, Uzbekistan
Online published on 8 March, 2022.
The article discusses innovative approaches to the organization of control work of tax authorities associated with the receipt by a taxpayer of an unjustified tax benefit, the activities of tax authorities to collect evidence that a taxpayer has an unjustified tax benefit. Based on specific examples, conclusions about the work of tax authorities are drawn and proposals are formulated to strengthen the evidence in the aggregate, which will allow the tax authorities to succeed in bringing unscrupulous taxpayers to tax liability.
Tax Control, Tax Audit, Unjustified Tax Benefit, Innovative Finance
