Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 2 № 1 (2025) · Саҳифаҳои 190-194
THE IMPACT OF TAX AUDIT ACTIVITIES ON THE BUDGET SYSTEM: ANALYSIS AND PROSPECTS
Atamuratova, Zilola, Атамуратова, Зилола, Atamuratova, Zilola
Аннотатсия
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.
налогово-бюджетная политикагосударственныйбюджетналоговое администрированиеналоговый потенциалнормативный анализпозитивный анализналоговая нагрузканалоговая ставкасредняя налоговая ставка
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