POSSIBILITIES OF ORGANIZING TAX CONTROL BASED ON ARTIFICIAL INTELLIGENCE
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.






Azerbaijan
Türkiye
Uzbekistan
Kazakhstan
Turkmenistan
Kyrgyzstan
Republic of Korea
Japan
India
United States of America
Kosovo