PROSPECTS FOR THE DEVELOPMENT OF TAX AUDIT IN UZBEKISTAN: CHALLENGES, OPPORTUNITIES
Keywords:
Tax, audit, tax administration, OECD, World Bank, export potential, audit system.Abstract
The tax audit landscape in Uzbekistan has undergone significant changes in recent years, with the government implementing various reforms aimed at improving tax administration, enhancing compliance, and boosting revenue collection. This article explores the prospects for tax audit development in Uzbekistan, focusing on the challenges faced by the tax authorities, the opportunities offered by digitalization and international cooperation, and the future directions for enhancing the effectiveness and efficiency of tax audits. The analysis is based on a comprehensive review of relevant literature, recent legislation, and expert opinions, as well as a comparison with international best practices. The findings reveal that while the tax audit system in Uzbekistan has made considerable progress, further improvements are needed to address persistent issues and seize the benefits of technological advancements and global collaboration.
References
Decree the President of the Republic of Uzbekistan “On further improvement of resource taxes and property tax” No.UP-6121 dated 03.12.2020 (the “Decree No.UP-6121”)
Data of the annual report of JSC RSE "Tashkent".
Decree of the President of the Republic of Uzbekistan dated February 7, 2017
No. PF-4947 "On the strategy of further development of the Republic of
Uzbekistan".
