1 Ўзбекистон республикаси олий ва ўрта махсус

 
Introduction. 
The strategy for economic development and liberalization 
for 2017-2021 defines the continuation of the policy of reducing the tax burden 
and simplifying the tax system, improving tax administration and expanding 
appropriate incentive measures as the third priority direction for the 
development of the Republic of Uzbekistan [1]. 
Along with this, the task was set to radically improve the organization 
system and methodology of tax administration and control in accordance with 
the requirements of advanced international standards [2]. 
Really, Resolution of the President of the Republic of Uzbekistan dated 
June 26, 2018 no. PP-3802 “on measures to radically improve the activities of 
state tax service bodies” separately, it was noted that there are no impressive 
software products that collect external resources for camera monitoring [3].
The most common form of control in the tax practice of developed 
countries is considered to be Desk control based on taxpayer databases and 
computer technologies. Also, all this requires the formation of a reliable 
database in the tax authorities on the collection of taxes payable by taxpayers in 
connection with the movement of tax objects, tax bases and goods across the 
customs border of the Republic. 
A reliable database is carried out exclusively by the tax authorities by 
creating a database in electronic form on the basis of accounting for each object, 
database and tax payers, as well as for all taxes paid by them. 
In accordance with article 138 of the new version of the Tax code, 
introduced in practice when organizing Desk control, Desk control is carried out 
without visiting the taxpayer on the basis of studying and analyzing financial 
and tax reports submitted by the taxpayer in accordance with the established 
procedure, as well as other documents (information) available to the state tax 
service body about the taxpayer's activities. 

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«ИННОВАЦИОННАЯ ЭКОНОМИКА: ПРОБЛЕМЫ, АНАЛИЗ И ПЕРСПЕКТИВЫ РАЗВИТИЯ»
(1-часть)