PROSPECTS FOR THE DEVELOPMENT OF TAX AUDIT IN UZBEKISTAN: CHALLENGES, OPPORTUNITIES

Аннотация

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.