TAX AUDIT AND ITS OBLIGATIONS

Боковая панель статьи

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Опубликован: 2026-04-05
Ключевые слова:
Tax audit; tax control; tax risk; risk-based approach; digital tax control; internal audit; external audit; mandatory audit; tax audit; financial discipline; tax legislation; Uzbekistan; audit qualifications; data-based monitoring; tax administration.

Основное содержимое статьи

Alijon Akmal og’li Turayev
Xonzodabegim Sherzodbek qizi Xudarganova

Аннотация

This article provides a comprehensive analysis of the theory and practice of tax audit in the conditions of Uzbekistan. The article discusses the concept of tax audit, its types (mandatory, initiative, internal, external and digital audit), methodological approaches (risk-based approach, data-based monitoring, cooperation of internal and external auditors), as well as the economic and legal significance of the audit. The article also analyzes practical problems in organizing tax audit in Uzbekistan, recent digitalization initiatives and proposed measures based on international experience. The results of the study include practical recommendations aimed at strengthening tax discipline, increasing budget revenues and improving the efficiency of tax administration.

Информация о статье

Выпуск

Том 3 № 4 (2026): International Journal American Journal of Modern World Sciences

Раздел

Articles

Библиографические ссылки

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