Prof. Buvsara Tashmuradova
Tashkent Institute of Finance

Abstract. The article discusses the nature of tax risks, their causes, determination of tax risk levels, segmentation of taxpayers, tax risk analysis through the views of various scholars. Tax risks are assessed from the point of view of business entities and tax authorities. The focus is on reducing tax risks. The research methods used in the research process are given. The analysis studies the stages of tax risk management, the procedure for determining the objects of control on the basis of risk analysis, the sources used in determining tax risk. Based on the analysis, relevant conclusions and proposals are given.

Keywords. tax risk, tax risk criteria, tax risk level, tax risk analysis, segmentation of business entities, tax control risk, risk of financial penalties.

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