NEW POSSIBILITIES OF INTERNET OF THINGS (35-38)

Национальная ассоциация ученых (НАУ) # 58, 20 20 35
contrary, perceived them as a new, extremely
promising tool for economic develo pment.
Cryptocurrency is a digital currency protected by
cryptographic technologies. These monetary units have
no physical analogue; they exist only in virtual space.
If the money we are used to is issued by a certain issuer,
then the cryptocurrency appear s without the
participation of any central authority. New crypto -signs
arise by generating new codes usin g computer
technology. Cryptocurrency is not concentrated in a
single repository, it is distributed among the wallets of
its owners. The exchange rate depends on the demand
for it.

Список литературы
1. The Digital Economy / The Competition
Committee of Dir ectorate for Financial and Enterprise
Affairs of OECD. 2012. - 195 p.
2. Finck M. Digital Regulation: Designing a
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Economy. // LSE Law, Society and Economy Working
Papers. 2017. 1529 p.
3. Богданова, И. Ф. Инт ернет вещей в научных
исследованиях. Социология науки и технологий. -
2017. Том 1. - С. 85 –95.
4. Цифровая экономика - различные пути к
эффективному применению технологий (BIM,
PLM, CAD, IOT, Smart City, BIG DATA и другие). /
А. П. Добрынин. // Internation al Journal of Open
Information Technologies. - 2016. - Т. 4. - № 1. - С. 4 –
11.
5. Negroponte N. Being. Digital.NY: Knopf,
1995. - 256 p.
References
1.The Digital Economy. / The Competition
Committee of Directorate for Financial and Enterprise
Affairs of OECD. 2012 . - 195 p.
2.Finck M. Digital Regulation: Designing a
Supranational Le gal Framework for the Platform
Economy. // LSE Law, Society and Economy Working
Papers. 2017. 1529 p.
3. Bogdanova, I. F. Internet of things in scientific
research. Sociology of Sc ience and Technology. - 2017.
Volume 1. - P. 85 -95.
4. Digital Economy - Var ious Ways to Effective
Application of Technologies (BIM, PLM, CAD, IOT,
Smart City, BIG DATA and others). / AP Dobrynin. //
International Journal of Open Information
Technologies. - 2016. - T. 4. - No. 1. - P. 4 -11.
5. Negroponte, N. Being Digital. NY: Knopf ,
1995. - 256 p.

NEW POSSIBILITIES OF INTERNET OF THINGS

Gulamov Saidakhror Saidakhmedovich
academician, doctor of economic sciences, professor,
head of the department of the re search institute
for statistical research and retraining of personnel
of the State Committee on Statistics
of the Republic of Uzbekistan,
Tashkent
Shermukhamedov Abbas Ta irovich
doctor of physical and mathematical sciences, professor
of Tashkent branch o f Russian economic university
after G.V. Plekhanov,
Tashkent

Abstract
The article discusses the classification of the Internet of Things, their key markets, which has a great impact
on all segments of the international market, and this change the norms o f doing business, improves the decision -
making system and modify the forms of control in a whole range of industries - from manufacturing to marketing.
The introduction of this new technology in any business model provides an advantage over competitors th at
have not mastered the principle of the Internet of Things. The purpose of the article is to study how IoT is used in
the Republic of Uzbekistan.
Key words: internet of things, industrial internet, hubs, gateways, internet threats, business models.

Back ground. As you know, the main advantages
of Internet of things are the provision of a permanent
connection and data exchange between connected
devices and users. Thanks to built -in sensors and
various technologies that provide communication
between objects , it is possible to monitor the health
indicators of patients, find objects and goods during
transport, monitor the condition of buildings, etc.
The main problems facing the Internet of things
are similar to those of Internet technologies: data
protection, data quality, use of common standards and
protocols, legal issues, etc. Other important issues
facing the Internet of things are the creation of a
common addressing mechanism for the effective
identification of digital media, providing a common
mechanism addressing for efficient identification of
digital media, creating devices that can be more energy
efficient and reliable, creating isolation and self -
sufficiency of the system, which will allow the device
to provide fast and reliable communicat ion, which
minimizes the load on servers as well as on embedded
devices. Internet of Things, (IoT) allows for the
constant exchange of data between related entities and
identifies the three main components that provide

36 Национальная ассоциация ученых (НАУ) # 58, 20 20
security - authentication, privacy an d access co ntrol,
with particular focus on IoT systems.
In the short term, Internet of Things has the
greatest impact on improving customer experience has
the greatest impact on the final purchase decision as
trade automation becomes more prevalent. The ar rival
of in ternet commerce may be the most profound shift
in the internet of things era.
Method of research: At article writing were used
synthesis and analysis methods.
Discussion: As you know, the Internet of things is
divided into industrial and consume r. If the i ndustrial
Internet of things includes smart transport or connected
cars (Connected Cars), a smart city (Smart City), smart
grids (Smart Grid) in the energy sector, smart cars and
entire factories, then wearable devices (Wearables)
connected devi ces (Connec ted Devices or Appliances),
smart home (Smart Home), etc.
There are 5 key of markets for the Internet of
things: Connected Wearables, Connected Cars,
Connected Homes, Connected Cities, Industrial
Internet. The main media attention is focused on smart
home and wearable devices.
The Industrial Internet as a more complex sector,
because, for the enterprise, business functions are
primary, which are effectively solved at a new level
using the Internet of things: smart connected
workplace, monitoring, management and optimization
of business processes, improved and expanded IT,
automation of products and services , business
intelligence, customer engagement and connection and
points of sale. Using protocols/standards and various
types of sensors and con trollers, t he enterprise manages
its activities.
IoT, these devices are sensors, controllers,
actuators, as well as physical objects that were not
originally designed to connect to the network. Each
item must be uniquely identified. Devices are identified
by firmware provided by the device developers, a
traditional identifier. The range of available addresses
is finite, but IPv6 provides more options (a new version
of IP with a 128 -bit address length instead of 32 in
IPv4). And physical objects can be ident ified using
RFID tags, radio beacons, optically recognizable
identifiers (for example, bar codes), etc.
As you know, the Internet of Things network
contains wired and wireless lines, which include hubs
and gateways, with numerous protocols. Wireless
networks are mor e efficient at low speeds, highly
resilient, self -organizing, and low power consumption.
The International Telecommunication Union, (ITU),
International Electro technical Commission, (IEC),
Internet Engineering Task Force, (IETF), Institute of
Electrical a nd Electronics Engineers, (IEEE), and
International Organization for Standardization, (ISO),
play a large role in standardization in the Internet of
things.
Research has shown that the All Join protocol is
seen as a potential commo n standard for the Intern et of
things. The analogue of this standard is the BACnet
standard, which can also work in IP networks and has
the functions of discovering devices and determining
the type of services provided. But the All Join standard
has the ab ility to transfer not onl y commands, but also
data, for example, audio and video streams, which
makes it possible to fully integrate multimedia and
engineering systems management systems.
Thread Group has created the best way to connect
and control devices in your home. The Indust rial
Internet Consortium has brought together the
technologies needed to accelerate the adoption of IoT.
One M2M developed standards for M2M and IoT, and
M2M developed Machine -to-Machine communication,
which allows computers to com municate with each
other. Rostelecom has set up the Industrial Internet
Consortium. The Ministry of Industry and Trade of the
Russian Federation has developed a "road map" for the
development of Internet of things in Russia. For the
further development of IoT, security is an impor tant
issue. Internet of threats: Due to the unsatisfactory low
level of security of the Internet of things, the FBI of the
United States (Federal Bureau of Investigation, FBI)
recommended that such devices be completely isolated
from the global network. In particular, the department
is concerned about vulnerabilities in UPnP (Universal
Plug and Play), which has a set of network protocols.
Security issues in the IoT have become the focus of
attention of many companies specializing in
information security, including Kaspersky Lab.
Ubiquitous Internet and wireless networks will lead to
ubiquitous sensor networks. Entire industries will
change, and the boundaries between certain industries
will disappear.
The examples of successful imp lementation of the
Intern et of Everything in the public sector, which Cisco
cites, seem at first insignificant. For example, in
Finland, municipal services have equipped garbage
containers with grid -connected filling sensors, which
made it possible to buil d the timetable and route s of
utility vehicles so that the container is picked up at the
very moment when it is close to filling. At the same
time, the volume of the container, and fuel, and the
resource of garbage trucks, and the labor of public
utilities are saved, which reduced the cost of collecting
waste by 40%.
In Nice (France), the “internet of everything” is
involved in solving another problem of modern cities,
namely, street traffic and car parking. Smart Parking
notifies drivers about free parking spaces and warns
about t heir absence. Speaks about congestion and
adjusts traffic light schedules to help increase the
capacity of city highways.
It is believed that as a result of these measures,
traffic jams have decreased by 30% - while saving time
was ted in them and ridding t he coastal city of the soot
of gasoline burned in them. The benefit of being
informed about the presence / absence of free parking
spaces in the near future - after they get used to the paid
parking lot inside the Garden Ring - wil l be appreciated
by Musco vites, and after them by residents of other
cities of our country; traffic jams in city centers and
parking problems are already a problem for half a
million people. As it has already become clear,
hundreds of enterprises operate i n the IoT market.
Many la ndscape schemes have appeared.

Национальная ассоциация ученых (НАУ) # 58, 20 20 37
The government of Uzbekistan has included a
digital economy program in the strategic development
plan of the state, the purpose of which is to create a full -
fledged digital environment and digital fie ld in the
republic. Accor ding to the government of Uzbekistan,
it is the "digitalization" of the economy that will allow
the country to quickly resolve the issue of global
competitiveness and national security. In the message
of the President of the Republ ic of Uzbekistan Sh.
Mirz iyoyev to the Oliy Majlis (Parliament) dated
December 28, 2018, it is noted: “... we should start
developing in 2019 the National Concept of the Digital
Economy, providing for the renewal of all spheres of
the economy based on digi tal technologies, and on this
basis to introduce the program "Digital Uzbekistan -
2030". The "digital economy" provides digital space for
all spheres of life of countries and its task is to create
legal, technical, organizational and financial conditions
for its development and its subsequent integration with
the digital economies of foreign countries. The digital
economy will ensure the growth of gross domestic
product by at least 30 percent and dramatically reduce
corruption. Uzbekistan has taken a course to develop a
program for the country's transition to a digital format
in the economy, and its stages will last until 2030.
Information and communication technologies are
associated with the development of technological
computing, solving big data problems (Big Data), and
developme nt of new analytical tools (Next -Generation
BI).
In 2017, Uzbekistan ranks 95th in the index of
information and communication development among
176 countries, and the share of information
technologies in the country's GDP is only 2.2%. For
comparison: in South Korea - 9%, Japan - 5.5%, China
and India - 4.7%.
Results Information and other high technologies
have become an integral part of the daily life of almost
the entire world population. ICT is becoming a key
factor in developm ent, innovation in the co untry.
Google is actively working on a project for an
operating system for connected devices and systems -
the Internet of Things. These systems can be both
coffee makers and smart cars.
Sales of "smart bikinis" began in France for 149
Euros. The bathing s uit has a built -in ultraviolet sensor
that communicates with the Smartphone via Bluetooth,
and a special application warns the wearer when it is
necessary to apply a new layer of sunscreen.
Moreover, you can purchase a beach towel with a
similar sensor. A nd this is only the beginning of a
fundamental transformation of the world information
and economic space. The Internet of Things, smart
homes, 3D printers, self -driving cars, Tesla Model S
and digital commerce are fundamentally ch anging
business processes , have a significant impact on
regulatory policy and social foundations [6].
The Internet of Things is already transforming into
the “Internet of Everything”, based on an ecosystem
with billions of interconnections, providing a
sig nificant increase in weal th for every person and
business. However, the industry needs a leader of the
appropriate scale, with the resources and the will to
change. According to experts, the Internet of Things
(IoT) is the largest market that will only gai n
momentum.
In the Republ ic of Uzbekistan, complex
information systems have been created to provide
interactive services in the field of public procurement -
"Procurement", taxation - "Tax", licensing and
licensing procedures - "License", for customs clear ance
of goods - "Customs" , to ensure collection, processing,
systematization and storage of information about
planning, the course of execution of the state budget -
"Budget".
The systems "Pension security", "Education",
"Utilities", "Notary -2" have been developed and
implemented - for the collection, processing,
systematization and storage of information on the
activities of courts, their decisions, execution of court
decisions, as well as information on the activities of the
notary, "State bodies" - to p rovide state bodies with
summary statistical information. In accordance with the
Decree of the President of the Republic of Uzbekistan
dated March 13, 2018, the program "Unified system of
interdepartmental electronic interaction on the
collection of debts under executive documents " was
launched, where the Bureau of Compulsory
Enforcement under the General Prosecutor's Office of
the Republic of Uzbekistan, which ensures the prompt
exchange of information and electronic correspondence
between the Bureau and g overnment agencies, banki ng
institutions, as well as the timely application of
restrictive measures against debtors using ICT.
Conclusion : The Republic of Uzbekistan has
adopted a strategy for the development of e -
government, a number of projects have been
implemented to introduce "smart" and "safe" cities and
regions based on processing big data and the
introduction of the Internet of things, as well as
intelligent surveillance and monitoring systems in
public places.

Bibliography
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oppor tunities & platforms, Business Insider ,
http://www.businessinsider.com/internet -of-things -
mallbusiness -opportunities -platforms -2016 -8
2. Kucheryaviy A.E., Bor odin P.N. The Internet of
Thin gs as a New Concept for the Development of
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No. 3, 2014. - 45 -55 p.
3. Dave Evans Internet of Things: how our whole
life will change at the next stage of th e development of
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Development of the digital economy in Uzbekistan. //
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role of foreign investment in increasing the competition
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experience", March 28, 2019 - T.: Tashkent University
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38 Национальная ассоциация ученых (НАУ) # 58, 20 20
5. Gulamov S.S., Shermukhamedov A.T.
Reducing the risks of digitalization . // Materials of the
international scientific -practical conference "Thirty -
second International Plekhanov Readings". –Moscow :
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02.02.19. - M.: Russian economic university after G.V.
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СПЕЦИФИКА РАССЛЕДОВАНИЯ НАЛОГОВЫХ ПРЕСТУПЛЕНИЙ:
ОСНОВНЫЕ РАЗЛИЧИЯ МЕЖДУ НАЛОГОВОЙ ПРОВЕРКОЙ И НАЛОГОВОЙ
ЭКСПЕРТИЗО Й

Каверина Элина Юрьевна
кандидат эк. , наук, доцент
МИРЭА -Российского технологического университета,
г. Москва

SPECIFICITY OF INVESTIGATION OF TAX CRIMES:
MAIN DIFFERENCES BETWEEN TAX INSPECTION AND TAX EXPERTISE

Kaverina Elina Yurievna
Ph.D.
Sciences, Associate Professor
MIREA -Russian Technological University,
Moscow city

Аннотация
При расследовании налоговых преступлений следователи используют результаты налоговых
проверок и судебно -налоговых экспертиз. Но сумма недоимки по акту налоговой проверки и су мма
неисчисленного к уплате налога по заключению эксперта по одному и тому же налогу за один и тот же
период может не совпадать. Цель статьи заключается в том, чтобы выявить осно вные причины указанных
расхождений. На основе общелогических методов получены определенные результаты и сделаны выводы.
Основными причинами расхождений являются разные цели, нормативные основы, а также методы,
применяемые при расчетах.
Abstract
When investigating tax crimes, investigators use the results of tax audits and forensic tax examinations. But
the amount of arrears under the tax audit act and the amount of uncalculated tax payable according to the opinion
of an expert on the same tax for the same period may not coincide. The purpose of the article is to identify the
main re asons for these discrepancies. On the basis of general logical methods, certain results were obtained and
conclusions were drawn. The main reasons for the discrepancies are different goals, regulatory frameworks, and
methods used in the calculations.
Ключ евые слова: налоговые преступления, судебная экспертиза, налоговая экспертиза .
Keywords: tax crimes, forensic examination, tax examination.

При расследовании налоговых преступлений,
предусмотренных статьей 199 УК РФ по
сообщениям налоговых органов основны м
документом, из которого извлекается
максимальный объем информации, является акт
налоговой проверки. Но в уголовном процессе для
установления суммы неуплаченн ого налога, сбора,
страхового взноса недостаточно сведений,
полученных из акта налоговой проверки . При
расследовании налоговых преступлений, как
показывает практика, назначается налоговая
судебная экспертиза, которая также предоставляет
важную информацию.
Различные проблемы, связанные с судебной
налоговой экспертизой и использованием специальных
знани й по вопросам исчисления налогов и сборов нашли
свое отражение в работах И. И. Кучерова, И. В.
Александрова, А. Н. Борисова, М. И. Воронина, А. Н.
Галая, А. Н. Ищенко, Н. Н. Скворцовой,
С. В. Лукашевича, Э. Ф. Мусина, В. В. Голиковой, Е. К.
Сальникова, Л. Г. Шапиро, Р. С. Якубова, И. А. Колчева
и др.
Цель налоговой экспертизы – исследование
исполнения обязательств по исчислению налогов и
сборов. Следовательно, эксперты должны в
результате исследования установить сумму
неисчисленного к уплате налога, котору ю зачастую
отожествляют с суммой недоимки. Но, сумма
недоимки по акту налоговой проверки и сумма
неисчисленного к уплате налога по Заключению
эксперта по одному и тому же налогу за один и тот
же период может не совпадать. Чтобы понять
причины указанного не совпадения, необходимо
знать о различиях между порядком проведением
налоговых проверок и производством судебных
экспертиз.
Если налоговая экспертиза - это исследование
исполнения обязательств по исчислению налогов и
сборов, то эксперт не должен проводить
исследование исполнения обязательств по уплате
налогов и сборов [3]. В соответствии с диспозицией
статьи 199 Уголовного кодекса Российской
Федерации (далее – УК РФ) уклонением от уплаты
налогов считается не факт их неуплаты, а факт их