Учебное пособие для вузов. Т.: Тфи, 2019. с. A. S. Djuraev- doctor of Economics, Professor of the Department of «Taxes and Taxation»


SECTION 3. “THE ROLE OF TAX CONTROL IN THE ACTIVITIES OF



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SECTION
3. “THE ROLE OF TAX CONTROL IN THE ACTIVITIES OF 
TAX ADMINISTRATION”………………………………………………………. 
8-THEME: FORMS AND MODERN METHODS OF ORGANIZING TAX 
CONTROL ACTIVITIES………………………………………………………… 


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1. Tax control and its significance. 
2. Forms of tax control and the procedure for their implementation. 
9-THEME: 
CAMERAL 
CONTROL, 
ITS 
ORGANIZATION 
AND 
MECHANISM……………………………………………………………………... 
1. Organization of cameral tax control. 
2. In order to increase the effectiveness of cameral control, the formation of a 
database of taxpayers based on internal and external sources. 
3. Informing taxpayers about mistakes and deficiencies identified by the results of 
cameral control based on internal and external data. 
4. Taking appropriate measures as a result of identifying unregistered objects of 
taxation and violation of tax reporting procedures. 
5. The implementation of cameral control over the activities of individuals. 
6. Responsibility of employees exercising cameral control in tax authorities. 
10 THEME: FORMS AND ORGANIZATION OF TAX AUDITS……………. 
1. Forms of tax audits. 
2. Organization of tax audits. 
3. Validation of receivables and payables. 
11-THEME: PROCEDURE FOR TAX AUDITS……………………………….. 
1. The procedure for tax audits 
2. Information for presentation in the tax audit program. 
3. The beginning of the tax audit. 
4. The procedure for organizing and conducting audits of the financial and 
economic activities of the taxpayer. 
12-THEME: CONTROL MEASURES IMPLEMENTED BY THE STATE 
TAX AUTHORITIES TO ENSURE THE IMPLEMENTATION OF 
DECISIONS OF THE GOVERNMENT OF THE REPUBLIC OF 


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