WAYS TO IMPROVE THE TAX AUDIT SYSTEM: INSTITUTIONAL AND ANALYTICAL PERSPECTIVES FROM UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
tax audit, tax administration, tax compliance, risk-based auditing, digitalization, fiscal policy, Uzbekistan.Abstract
This study examines the current state of the tax audit system and identifies key directions for its improvement in the context of modern tax administration reforms. The research analyzes the institutional, legal, and analytical aspects of tax audits based on the current tax legislation and administrative practices of Uzbekistan. Particular attention is given to the role of risk-based audit approaches, digital technologies, and data integration in improving the efficiency of tax control.
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References
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