СОВЕРШЕНСТВОВАНИЕ НАЛОГОВЫХ ПРОВЕРОК В УСЛОВИЯХ ЦИФРОВОЙ ЭКОНОМИКИ

Аннотация

The article covers the issues of developing scientific proposals and practical recommendations aimed at improving tax audits in the context of the digital economy. The essence of the tax audit norm, which is included in the new tax code of the Republic of Uzbekistan, is revealed. Experience in organizing and conducting tax audits in foreign countries has been cited. Keywords: financial control, tax audits, audits, tax audits, international standards of Audit, Act, conclusion, decision. СОВЕРШЕНСТВОВАНИЕ НАЛОГОВЫХ ПРОВЕРОК В УСЛОВИЯХ ЦИФРОВОЙ ЭКОНОМИКИ Аннотация. В статье освещаются вопросы разработки научных предложений и практических рекомендаций, направленных на совершенствование налоговых проверок в условиях цифровой экономики. Раскрыта сущность нормы налогового аудита, включенной в новый Налоговый кодекс Республики Узбекистан. Приведен опыт организации и проведения налогового аудита в зарубежных странах. Ключевые слова: финансовый контроль, налоговые проверки, аудит, налоговый аудит, международные стандарты аудита, акт, заключение, решение. In scientific research conducted in the World, tax audits are being studied as a service that helps taxpayers to correctly present calculations before tax authorities. As part of the research, scientific research is carried out on such issues as limiting the growth of tax failure of taxpayers, studying the impact of tax inspection on tax legislation, introducing legislative reforms that facilitate tax administration, studying the impact of tax inspection on the efficiency of revenue collection, assessing factors affecting the effectiveness of tax inspection, introducing tax inspection models and electronic technologies. In order to ensure economic stability in our country, to increase the practical outcome of reforms, it is important to form a digital economy and widely introduce it into practice. In the conditions of the development of digitalization of its economy in our country, the need arises to improve the tax system and modernize tax control in order to reduce the tax base, prevent the occurrence of tax evasion. In the context of digitization of the economy, tax control is based on the extensive 229 introduction and application of various digital information and communication technologies by taxpayers, which allow them to levy additional payments to the budget in the form of additional taxes, fines and pensions, and by this, prevent or minimize violations of tax legislation. The implementation of control activities of tax authorities are forms of tax control carried out by officials of tax authorities within their competence. Based on the above, the following proposals can be made: foreign partners are proposed to make an appropriate amendment to the banking legislation to temporarily limit the implementation of the next payment until this debt is completely eliminated by economic entities heading towards expired receivables on Import operations. Digitization is the process of integrating digital technologies that contain reliable and systematized information on events and phenomena in society, and is of great importance in fiscal policy in timely access to information and decision-making on economic realities. However, when developing, maintaining and evaluating tax policies, there is not always the possibility of having, using actual and reliable information. Digitization serves to improve the level of compliance with tax legislation by increasing the possibility of operational analysis of data on taxpayer transactions. This means that currently there is a network with the possibility of electronic communication between citizens, economic entities and states, and this makes it possible to generalize and mutually use information. In the last 20 years, there has been significant development in the collection, storage, processing, monitoring and dissemination of electronic data. Governments are becoming more electronic from year to year. Almost all government agencies have their own official website and automated systems. Digitization provides the tax authorities with the opportunity to offer the filling of electronic reports to taxpayers, provide electronic services and conduct control over the Customs and economic activities of taxpayers. This in turn extends the level of compliance with tax legislation, real-time monitoring of tax revenues, conducting tax audits, and the use of extensive and large-scale data in determining tax risks. Alternatively, electronic data also provides the ability to link transactions with data on indirect taxes, and provides the ability to track data consistency. Developed countries have already achieved a number of successes in the process of digitization. Alternatively, positive progress in this direction can be observed in the experience of some developing countries. The development of information and Communication Technologies is also leading to the renewal of models of doing business. Processes for the sale of products or the