Author: Abdug‘afforov, Farruxbek Ismatjon o‘g‘li

Annotation: This article scientifically examines the development of a comprehensive methodology for assessing the efficiency of tax control organized on the basis of information and communication technologies (ICT). The study identifies the methodological limitations of existing assessment approaches and proposes an integrated assessment model adapted to the conditions of Uzbekistan. The "ICT-based Tax Control Efficiency Index" (ICTCEI) consists of four components and nineteen sub-indicators, designed for a comprehensive assessment of tax control across the dimensions of infrastructure, efficiency, risk management, and taxpayer compliance. The methodology is based on a combination of expert assessment (Delphi), principal component analysis (PCA), and Min-Max normalization methods. Calculations based on official statistical data for 2024-2025 showed that Uzbekistan’s ICTCEI score is 70.5 points, placing the country at an "upper-medium" level. The regional analysis identified a significant digital disparity between the city of Tashkent and Karakalpakstan. The research concludes with practical recommendations for the State Tax Committee.

Keywords: tax control, information technologies, composite index, ICTCEI, tax administration, efficiency assessment, tax risks, digital economy, expert assessment, normalization.

Pages in journal: 213 - 224