International Journal of Academic Multidisciplinary Research (ijamr)

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International Journal of Academic Multidisciplinary Research (IJAMR) 
ISSN: 2643-9670 
Vol. 6 Issue 2, February - 2022, Pages:96-99 
www.ijeais.org/ijamr 
96 
Improving the Methodology of Tax Control under the Conditions 
of Qualitative Transformations in the System of State Tax 
Service Bodies 
1 
A.J.Musagaliev, 
2 
M.I.Almardanov 
1
Doctor of Economics, Head of the "Laboratory Modeling of Socio-Economic Processes" of the Karakalpak Scientific Research 
Institute of Natural Sciences of the Karakalpak Branch of the Academy of Sciences of the Republic of Uzbekistan. 
2
Doctor of Economics, Professor of the Department of Taxes and Insurance Business, Tashkent State University of Economics. 
Abstract: This article examines the reform of tax control, further improvement and increase in the efficiency of the activities of state 
tax authorities, the formation of a "digital economy", which is a logical continuation and development of the use of modern 
information and communication technologies, as well as accelerating the implementation of generally accepted international norms 
and standards in the field of tax control. 
Keywords: tax control, taxpayers, taxes and other obligatory payments, state budget, state bodies of the tax service, principles of 
tax control, tax administration. 
Introduction. Today in Uzbekistan, the ongoing practical work on the implementation of the standards and 
recommendations of the World Trade Organization, the World Customs Organization, as well as other international organizations 
into national legislation requires the improvement of tax control and the simplification of tax procedures. At the same time, the 
methods of combating smuggling and corruption, illegal foreign exchange transactions and tax evasion and other obligatory 
payments require the use of modern methods of tax control.
The implementation of the tasks of state regulation of the economy as an objective necessity largely depends on the 
budgetary possibilities for financing socio-economic projects, as well as on the active use by the state of tools to influence the 
interests of economic entities. The most important role is played by taxes and tax control.
In order to reform tax control, further improve and increase the efficiency of the activities of state bodies of the tax service, 
the formation of a "digital economy", which is a logical continuation and development of the use of modern information and 
communication technologies, as well as accelerating the implementation of generally accepted international norms and standards in 
the field of taxation into national legislation control.
The President of the Republic of Uzbekistan Sh. Mirziyoyev consistently emphasizes in his message to the Oliy Majlis that 
“according to the new edition of the Tax Code, many innovations have been introduced. In particular, the number of types of taxes 
has been reduced from 13 to 9. Facilitated tax payment mechanisms have been introduced with the possibility of deferment or 
installment plan. It is also very important that each employee of the tax service, entrepreneurs, taxpayers should understand and 
apply the norms of the new Tax Code well, for this it is necessary to organize their regular training.
In order to radically change the attitude of tax officials to their work and to train qualified personnel, it was determined to 
create a Fiscal Institute under the State Tax Committee of the Republic of Uzbekistan and to attract authoritative foreign experts for 
this” [1].