OPTIMIZATION OF TAX AUDITS USING MODERN METHODS AND APPROACHES

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.

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