Tax Control and Mechanisms for Preventing Tax Offenses

This article is devoted to the study of the tax control system and mechanisms for preventing tax offenses in the Republic of Uzbekistan. It analyzes effective mechanisms such as tax control processes, legal and regulatory frameworks, risk analysis, and digital monitoring systems. The article also examines presidential decrees adopted between 2022 and 2024 and their impact on tax control and tax discipline. The research results serve to develop practical recommendations for modernizing the tax system, increasing additional revenues, and preventing tax offenses.