RAQAMLI SOLIQ MA’MURIYATCHILIGI SHAROITIDA SOLIQ AUDITINI RISKLARGA ASOSLANGAN HOLDA TASHKIL ETISH

The article examines risk-based tax audit of business entities under digital tax administration. A comparative and ratio analysis was carried out using official data of the Tax Committee for 2024 and the first quarter of 2026. The results show that the volume of reports voluntarily corrected through the “Avtokameral” system (37.9 trillion soums) is almost 78 times larger than the additional taxes assessed through audits, indicating a shift in tax control from a punitive to a preventive model. A model for choosing the form of tax audit based on the risk segmentation of business entities is proposed.

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