THE MAIN DIRECTIONS OF IMPROVING TAX AUDITS IN THE REPUBLIC OF UZBEKISTAN

Аннотация

In this article, the author analyzes the theoretical, scientific and legislative issues of the international tax audit, the administration of value added tax, electronic tax audit, ensuring the openness and transparency of the activities of tax authorities as the main areas of tax audit. In addition, the content of tax control-specific terms (risk, analysis) and the introduction of their analogs into national legislation were discussed. In the international arena, the question of introducing new forms and methods of tax control (electronic verification) into national legislation is proposed.