Lutfulla Begmatov
Independent researcher
Tashkent, Uzbekistan.
Email: lutfulla080794@gmail.com
Abstract: The article investigates the scientific and methodological foundations and evolution of tax control in ensuring economic security. A comparative analysis of the views of Western, CIS, and Uzbek economic schools is conducted, highlighting the development of control from a “punitive” system toward a model based on risk management and trust. The author provides a new definition of tax control as a digital analytical tool and a system that guarantees fiscal stability, substantiating its role in reducing the shadow economy.
Keywords: tax control, economic security, tax administration, fiscal stability, compliance, risk management, shadow economy, digital technologies.