WAYS TO IMPROVE THE TAX AUDIT SYSTEM: INSTITUTIONAL AND ANALYTICAL PERSPECTIVES FROM UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Abdujalilova Marvarid Bobomurod kiziPhD,Student of Samarkand Institute of Economics and Service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
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This study examines the current state of the tax audit system and identifies key directions for its improvement in the context of modern tax administration reforms. The research analyzes the institutional, legal, and analytical aspects of tax audits based on the current tax legislation and administrative practices of Uzbekistan. Particular attention is given to the role of risk-based audit approaches, digital technologies, and data integration in improving the efficiency of tax control.
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