Kokanduni uz

 
Foydalangan ad
abiyotlar ro‘yxati:
 
1.
"2012: The Year of eSports"“. 
https://www.forbes.com. 
2.
"Field of Streams: How Twitch Made Video Games a Spectator Sport"“. 
https://www.theverge.com. 
3.
Xalqaro Olimpiya Qo
ʻ
mitasi Kibersportni bo
ʻ
lajak Olimpiya tadbirlariga kiritish 
masalasini muhokama qilgan. “ 
https://en.wikipedia.org. 
4.
"Newzoo: Global esport
s will top $1 billion in 2020, with China as the top market"“. 
https://venturebeat.com. 
5.
"Global 
esports 
revenues 
to 
to
p 
$1 
billion 
in 
2019: 
report"“. 
https://www.reuters.com. 
6.
"Field of Streams: How Twitch Made Video Games a Spectator S
port"“. 
https://www.theverge.com. 
 
 
 

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www.
kokanduni.uz 
THE ROLE AND IMPORTANCE OF ICT IN THE DEVELOPMENT OF THE TAX SYSTEM 
Oymatova G.M. 
student gr. SST-5, I course
Tashkent Institute Of Finance.
 
Annotation. 
In this article, it is described the actual problems of using information and 
communication technologies in improving tax administration, discussed the factors that cause 
them, and made suggestions to eliminate these problems. 
Key words:
information and communication technologies, digital economy, tax 
administration, control programs, tax risk analysis system, regulatory analysis. 
The development of digitalization in the field of tax administration will have a positive 
impact on the efficiency of tax control and will reduce the number of direct tax audits at the 
enterprise, and taxpayers will determine the amount of all taxes that they must pay, i.e. tax 
liabilities, and create incentives to encourage timely payment of taxes. 
Taxes and taxation issues have always been at the center of public attention in any 
country, but not everyone who expresses different opinions about taxes understands their 
economic and social content, essence and purpose. The question of a correct understanding of 
its essence is connected with the understanding that the tax is not only an economic, but also 
a legal, social, philosophical concept. 
In a society where taxes make up a large part of the income of the state and local 
governments, their correct, complete and timely collection allows timely fulfillment of other 
tasks of the state. Because of this, governments are always looking for, testing, and 
implementing the most advanced ways to do their job efficiently, easily, and at low cost. In the 
current age of information technology, these methods are undoubtedly associated with the 
introduction of digital technologies and their development. 
The digitalization of tax administration, on the one hand, reduces government costs 
associated with tax collection and provides a direct link between taxpayers and the budget, 
and on the other hand, saves taxpayers time and money, relieving them of the hassle 
associated with paying taxes. 
To this end, in recent years, based on the experience of foreign countries, several 
electronic systems have been introduced into the tax system: 
−
tax risk analysis system, which allows segmenting taxpayers by the level of risk of 
non-fulfillment of tax obligations; 
−
system of electronic filing of tax reporting through the personal account of the 
taxpayer; 
−
system of electronic registration of taxpayers and their accounts; 
−
special system of registration of VAT payers; 
−
electronic invoices, where identification codes of goods and services are entered, as 
well as a system for providing information on the VAT tax deduction coefficient; 
−
System of registration and scanning of signs of special control based on QR codes; 
−
information system of online cash registers and online terminals; 

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