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Methodology for assessing of tax collection: from traditional to technology-based approaches

Authors

Berdiyeva Uguloy Abdurakhmonovna

Rubric:Economics and Management
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This article provides a comprehensive analysis of the methodologies used for assessing tax collection, with a focus on the evolution from traditional to modern, technology-based approaches. Through a detailed examination of various methods, including the integration of artificial intelligence, blockchain, and data analytics, the study highlights the increasing efficiency and compliance rates associated with modern methodologies.

Keywords

tax collection methodologies
modern taxation systems
artificial intelligence in taxation
blockchain in tax administration
comparative tax system analysis
tax compliance and efficiency
fiscal policy and administration.

Authors

Berdiyeva Uguloy Abdurakhmonovna

References:

Smith, A. (1776). "The Wealth of Nations."

Jones, L., & Silver, R. (1995). "Historical Analysis of Tax Collection Systems." Journal of Fiscal History.

Greenwood, P. (2010). "Modern Tax Collection: Strategies and Successes." Taxation Today.

Chen, Y. (2018). "Comparative Analysis of Tax Assessment Methods in Developing vs. Developed Countries." International Journal of Fiscal Studies.

Miller, T., & Jackson, B. (2020). "AI and Tax Collection: The Future is Now." Journal of Modern Taxation.

Santos, A. (2022). "Blockchain in Tax Administration: A Game Changer?" Fiscal Innovations Review.

Adams, R. (2015). "Challenges in Tax Revenue Assessment in Emerging Economies." Emerging Markets Journal.

White, S., & Kumar, N. (2019). "Limitations of Current Tax Assessment Models." Tax Policy Review.

International Monetary Fund. (2020). "Global Trends in Tax Collection and Technology."

World Bank. (2021). "Fiscal Systems and Digitalization: A Global Perspective."

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