THE IMPORTANCE OF SEGMENTATION IN THE TAX RISK MANAGEMENT SYSTEM IN OUR COUNTRY AND ISSUES OF ITS IMPROVEMENT

Abstract

In this article, in the context of digitization of tax administration and reduction of the human factor, a system for early identification and assessment of tax risks is a priority task. In particular, the need to improve mechanisms for segmenting taxpayers by risk level and minimizing the tax gap coefficient in the fight against the "hidden economy" determines the relevance of the topic. The article considers the criteria for identifying tax risks and models for their quantitative assessment, and makes proposals for improving the effectiveness of risk management in the tax system of Uzbekistan.