TAX MONITORING AS AN ALTERNATIVE FORM OF TAX CONTROL IN THE REPUBLIC OF UZBEKISTAN: LEGAL NATURE AND DIFFERENCES FROM TAX AUDITS
Keywords:
tax monitoring, tax control, tax audits, alternative forms of control, information interaction, reasoned opinion, mutual agreement procedureAbstract
The article is devoted to a comprehensive study of the legal nature of tax monitoring as an alternative form of tax control in the Republic of Uzbekistan. The author conducts a detailed analysis of the concept, characteristics, and place of tax monitoring in the system of tax control forms, identifying its fundamental differences from traditional tax audits. Special attention is paid to the comparative legal analysis of similarities and differences between tax monitoring and tax audits in terms of legal regulation, procedures, and implementation methods. The subject-object structure of tax monitoring is examined, including the legal status of participants, the subject matter and limits of control, participation criteria, and access restrictions. The research demonstrates that tax monitoring does not replace traditional tax audits but complements them, creating an alternative interaction channel for a specific category of taxpayers with a high level of tax culture.
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