THE IMPACT OF TAX AUDIT ACTIVITIES ON THE BUDGET SYSTEM: ANALYSIS AND PROSPECTS

Atamuratova , Zilola, Атамуратова , Зилола, Atamuratova , Zilola

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

Maqola ma’lumotlari
MualliflarAtamuratova , Zilola, Атамуратова , Зилола, Atamuratova , Zilola
JurnalИлғор иқтисодиёт ва педагогик технологиялар
Nashr sanasi2025-02-14
Jild2
Son1
Betlar190-194
TilRus
DOI10.60078/3060-4842-2025-vol2-iss1-pp190-194

Kalit so‘zlar

налогово-бюджетная политика, государственный, бюджет, налоговое администрирование, налоговый потенциал, нормативный анализ, позитивный анализ, налоговая нагрузка, налоговая ставка, средняя налоговая ставка, налоговая отчетность, налоговые поступления, налоговые льготы, fiscal policy, state budget, tax administration, tax potential, regulatory analysis, positive analysis, tax burden, tax rate, average tax rate, tax reporting, tax revenues, tax benefits, fiskal siyosat, davlat byudjeti, soliq maʼmuriyati, soliq salohiyati, normativ tahlil, ijobiy tahlil, soliq yuki, soliq stavkasi, oʻrtacha soliq stavkasi, , soliq hisoboti, soliq tushumlari, soliq imtiyozlari

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