Assessment of the Risk Level of Electronic Invoices in the Context of Uzbekistan
DOI:
https://doi.org/10.51699/cajitmf.v7i2.1169Keywords:
Electronic Invoice, Tax Risk, Risk Level Assessment, Digitalization, Tax Administration, Financial Transactions, Automated Monitoring, Tax Control, E-Invoicing SystemAbstract
The aim of this article is to evaluate the level of risk associated with e-invoice type
electronic invoices in Uzbekistan. As of now, over 3.5 million e-invoices are generated in Uzbekistan
every month, which further emphasizes the importance of reliable tax control and risk management
systems to be operational. The research concentrates on analysis of financial transactions based on
e-invoice, how to identify their risk and how to prevent tax mistakes. The legal and financial
liability of the taxpayers in e-invoicing system, the performance of digitalization implementation,
and the improvement opportunities of tax administration are also covered in this article. The
research results are the foundation for formulating practical proposals to the Uzbek tax authorities
on the automated detection and regulation of tax riskst.
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