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MECHANISMS FOR PREVENTING CORRUPTION-RELATED CRIMES IN TAX AUTHORITIES: ANALYSIS OF NATIONAL AND FOREIGN EXPERIENCE
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- 28. 4. 2026.
Opis
This article examines the theoretical and practical aspects of preventing corruption-related crimes in the activities of tax service authorities. The author analyzes recent reforms in national legislation aimed at minimizing corruption risks in tax administration, in particular the digitalization of the sector and the effectiveness of the “anti - corruption compliance” system. Additionally, the article comparatively studies the successful experiences of countries such as Singapore, South Korea, and Estonia in combating corruption within their tax systems, and puts forward scientific and practical proposals for applying their positive aspects to the practice of Uzbekistan. The results of the research are aimed at enhancing the legal culture of tax service employees and ensuring transparency within the system.
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