Political Science Law
| Open Access |
DOI: Features Of the Legal Regulation of Tax Monitoring and Its Differences from Standard Tax Audits in Uzbekistan
Azizov Abrorjon Salidjanovich , Independent researcher of Tashkent State University of Law, UzbekistanAbstract
This article examines the legal nature, institutional framework, and procedural specifics of tax monitoring as a distinct form of tax control in the Republic of Uzbekistan. Particular attention is paid to the regulatory mechanisms governing the implementation of tax monitoring, including the rights and obligations of taxpayers and tax authorities, procedural guarantees, and compliance requirements. The study highlights the preventive and cooperative nature of tax monitoring as compared to traditional tax audits, which are predominantly inspection-oriented and retrospective in character. The article further analyzes the advantages of tax monitoring in terms of legal certainty, transparency, and risk-oriented tax administration, as well as its potential to reduce administrative burdens and disputes between taxpayers and tax authorities. Based on doctrinal analysis and current legislation, the paper identifies key differences between tax monitoring and standard tax audits in terms of legal status, scope of control, procedural stages, and enforcement consequences. The findings contribute to the development of a more efficient and partnership-based system of tax control in Uzbekistan.
Keywords
tax control, Tax monitoring, tax audit
References
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