POSSIBILITIES OF ORGANIZING TAX CONTROL BASED ON ARTIFICIAL INTELLIGENCE

Authors

  • Turayev Alijon Akmal ugli,Abdujalilov Jasurbek Tulkin ugli Acting associate professor of the department of “Investment and Innovations”, PhD Student of Samarkand institute of economics and service

Keywords:

artificial intelligence, tax control, digital taxation, tax compliance, Uzbekistan.

Abstract

This study explores the possibilities of implementing artificial intelligence in tax control to improve the efficiency of tax administration. It examines how AI can assist in analyzing financial data, detecting tax risks, and optimizing audit processes. The research is based on Uzbekistan’s Tax Code (2026), related regulations, and international studies on digital taxation. The findings indicate that using AI technologies can enhance tax compliance, reduce errors, and increase transparency in tax administration.

References

Cockfield, A. (2018). The rise of artificial intelligence and the future of tax administration. Canadian Tax Journal, 66(4), 933–951.

Davenport, T., & Ronanki, R. (2018). Artificial intelligence for the real world. Harvard Business Review, 96(1), 108–116.

OECD. (2021). Tax administration 2021: Comparative information on OECD and other advanced and emerging economies. OECD Publishing.

OECD. (2022). Artificial intelligence in tax administration. OECD Publishing.

Slemrod, J. (2019). Tax compliance and enforcement in the digital economy. Journal of Economic Perspectives, 33(1), 33–54.

Vasarhelyi, M., Kogan, A., & Tuttle, B. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381–396.

World Bank. (2020). Digital government and tax administration reform. World Bank Publications.

O‘zbekiston Respublikasi. (2026). O‘zbekiston Respublikasining Soliq kodeksi. Toshkent.

Downloads

Published

2026-03-31

How to Cite

Turayev Alijon Akmal ugli,Abdujalilov Jasurbek Tulkin ugli. (2026). POSSIBILITIES OF ORGANIZING TAX CONTROL BASED ON ARTIFICIAL INTELLIGENCE. Ethiopian International Journal of Multidisciplinary Research, 13(03), 1400–1404. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5836