Илғор иқтисодиёт ва педагогик технологиялар 3-том 3-нөмір (2026) · 681-686-беттер
CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT
Djalilov, Rahmonkul, Джалилов, Рахмонкул, Djalilov, Rahmonkul
Аңдатпа
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
Метадеректер дереккөзі: журналдың OAI-PMH архиві · Sindex толық мәтінді сақтамайды, дереккөзге сілтеме береді.