Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 3 (2026) · pp. 681-686

CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT

Djalilov, Rahmonkul, Джалилов, Рахмонкул, Djalilov, Rahmonkul

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Abstract

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

value-added taxVAT auditexcise taxtax audittax risktax basetax benefitstax administrationelectronic invoicetax control

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Cite

APA 7 
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.
GOST R 7.0.5 
Djalilov, Rahmonkul, Джалилов, Рахмонкул, Djalilov, Rahmonkul CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND  DIRECTIONS FOR THEIR IMPROVEMENT // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 3. С. 681-686.
BibTeX 
@article{rahmonkul2026,
  author  = {Djalilov, Rahmonkul and Джалилов, Рахмонкул and Djalilov, Rahmonkul},
  title   = {CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND  DIRECTIONS FOR THEIR IMPROVEMENT},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {3},
  pages   = {681-686}
}
RIS 
TY  - JOUR
AU  - Djalilov, Rahmonkul
AU  - Джалилов, Рахмонкул
AU  - Djalilov, Rahmonkul
TI  - CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND  DIRECTIONS FOR THEIR IMPROVEMENT
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 3
SP  - 681
EP  - 686
ER  -