This article examines the theoretical and practical aspects of tax auditing for value-added tax and excise taxes. The purpose and objectives of the VAT audit, the main tax risks arising during the audit, and the methods for their identification are described. During the study, a program for conducting a VAT audit was proposed, and approaches aimed at increasing the efficiency of the tax audit were developed
| Mualliflar | Djalilov , Rahmonkul, Джалилов , Рахмонкул, Djalilov , Rahmonkul |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-06-18 |
| Jild | 3 |
| Son | 3 |
| Betlar | 681-686 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp681-686 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp681-686 · Maqolaning asl sahifasi
value-added tax, VAT audit, excise tax, tax audit, tax risk, tax base, tax benefits, tax administration, electronic invoice, tax control, budget revenues, tax reporting, risk-based audit, tax inspection, налог на добавленную стоимость (НДС), аудит НДС, акцизный налог, налоговый аудит, налоговый риск, налоговая база, налоговые льготы, налоговое администрирование, электронный счёт-фактура, налоговый контроль, доходы бюджета, налоговая отчётность, риск-ориентированный аудит, налоговая проверка, qo‘shilgan qiymat solig‘i, QQS auditi, aksiz solig‘i, soliq auditi, soliq xavfi, soliq bazasi, soliq imtiyozlari, soliq ma’murchiligi, elektron hisobvaraq-faktura, soliq nazorati, budjet daromadlari, soliq hisoboti, riskka asoslangan audit, soliq tekshiruvi
| APA | Djalilov , Rahmonkul, Джалилов , Рахмонкул, & Djalilov , Rahmonkul (2026). CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 681-686. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp681-686 |
|---|---|
| GOST (OAK) | Djalilov , Rahmonkul, Джалилов , Рахмонкул, Djalilov , Rahmonkul CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 681-686. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp681-686. |
| MLA | Djalilov , Rahmonkul, Джалилов , Рахмонкул, and Djalilov , Rahmonkul. “CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 681-686, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp681-686 |
| Chicago | Djalilov , Rahmonkul, Джалилов , Рахмонкул, and Djalilov , Rahmonkul. “CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 681-686 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp681-686 |
| Harvard | Djalilov , Rahmonkul, Джалилов , Рахмонкул, and Djalilov , Rahmonkul (2026) ‘CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 681-686. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp681-686 |
| BibTeX | @article{djalilovrahmonkul2026,
title = {CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT},
author = {Djalilov , Rahmonkul and Джалилов , Рахмонкул and Djalilov , Rahmonkul},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {3},
pages = {681-686},
doi = {10.60078/3060-4842-2026-vol3-iss3-pp681-686},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp681-686}
} |
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