Researcher of the Research Center “Scientific Bases and Problems of the Development of the Economy of Uzbekistan” Under the Tashkent State University of Economics
Online published on 1 September, 2023.
This article is devoted to the research conducted on 2 types of tax inspections practiced in the Republic of Uzbekistan, that is, off-site tax inspection and field tax inspection. In addition, the article investigates the theoretical aspects of these tax inspections. Moreover, the article provides the views of foreign and domestic economists on the scientific and practical significance of existing regulatory and legal documents.
Off-site tax inspection, Field tax inspection, Tax audit, Tax control, Tax monitoring
