Assessment of the Risk Level of Electronic Invoices in the Context of Uzbekistan

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.