OPTIMIZATION OF TAX AUDITS USING MODERN METHODS AND APPROACHES
DOI:
https://doi.org/10.55640/Keywords:
tax audit, risk-based audit, digital tax administration, artificial intelligence, compliance optimization, tax control, fiscal governanceAbstract
The modernization of tax audit systems has become a crucial aspect of effective fiscal governance. Traditional inspection-based audits are increasingly inefficient due to the complexity of digital economies and cross-border transactions. Modern approaches focus on risk-based audit selection, data analytics, and digital tools, which enable tax authorities to target high-risk taxpayers and improve compliance efficiency. This study analyzes contemporary methods of optimizing tax audits, examining the role of artificial intelligence, predictive models, and institutional reforms in enhancing tax control and reducing administrative burdens.
References
1.Organisation for Economic Co-operation and Development. (2023). Tax administration 2023: Comparative information on OECD and other advanced and emerging economies. OECD Publishing.
2.Organisation for Economic Co-operation and Development. (2022). Tax administration digitalisation and digital transformation initiatives. OECD Publishing.
3.Organisation for Economic Co-operation and Development. (2021). Technology tools to tackle tax evasion and tax fraud. OECD Publishing.
4.World Bank. (2011). Risk-based tax audits: Approaches and country experiences. World Bank Publications.
5.International Monetary Fund. (2020). Revenue administration: Improving compliance risk management. IMF Working Paper.
6.International Monetary Fund. (2019). Digitalization in tax administration. IMF Fiscal Affairs Department.
7.Michael Keen., & Joel Slemrod. (2017). Rebellion, rascals, and revenue: Tax follies and wisdom through the ages. Princeton University Press.
8.Cedric Sandford. (2013). Successful tax reform: Lessons from an analysis of tax reform in six countries. Fiscal Publications.
9.Joel Slemrod., & Jon Bakija. (2017). Taxing ourselves: A citizen’s guide to the debate over taxes. MIT Press.
10.Richard Bird., & Eric Zolt. (2015). Technology and taxation in developing countries: From hand to mouse. National Tax Journal.
11.United Nations. (2021). Handbook on tax administration. UN Department of Economic and Social Affairs.
12.State Tax Committee of the Republic of Uzbekistan. (2024). Annual report on tax administration and compliance monitoring. Tashkent.
13.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Tax policy and fiscal reforms in Uzbekistan. Tashkent.
14.Tax Code of the Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan. Tashkent.
15.Arachi, G., & Santoro, A. (2023). Audit strategies and tax compliance: Evidence from modern tax administrations. Economic Systems, 47(2).
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
