COMPARATIVE ANALYSIS OF TAX INSPECTION EFFICIENCY: EXPERIENCE OF UZBEKISTAN AND CHINA
Keywords:
Tax inspection, efficiency, digitalization, China, Uzbekistan.Abstract
This paper provides a comparative analysis of tax inspection efficiency in Uzbekistan and China. It explores China’s experience in applying digital technologies such as big data and artificial intelligence to enhance fiscal transparency and compliance. Uzbekistan’s recent reforms—including the “E-Soliq” and “Soliq-3” platforms, staff training, and legal simplification—are also discussed. The study concludes that both countries prioritize digital transformation and preventive control, while Uzbekistan can further benefit from China’s data integration and analytical practices.
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