Legal Nature Of Tax Audits: In Uzbekistan And Foreign Countries

In this article, the concept, essence, types and theory of tax audits are analyzed, as well as tax audits are associated with the activities of tax administration, tax discipline and tax authorities.The theoretical and legal basis of tax audits was analyzed through the tax system of national and foreign countries.Models for tax audits and the introduction of electronic technologies into the activities of tax authorities have been discussed.

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