SOLIQLARDAN BOʻYIN TOVLASHGA QARSHI KURASHISH MEXANIZMLARINI TASHKIL ETISHDA ILGʻOR XORIJIY TAJRIBALAR TAHLILI (FRANSIYA MISOLIDA)

This article is devoted to the analysis of advanced foreign experience in organizing mechanisms to combat tax evasion on the example of France. It examines the main aspects of the French tax control system, including digitalization, international cooperation, risk-based approach and accountability measures. The prospects for applying this experience to national tax systems in order to increase the effectiveness of fiscal policy are studied.