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Legal Nature Of Tax Audits: In Uzbekistan And Foreign Countries

Normatov Bekzod
Senior lecturer, Administrative and financial Law Department, Tashkent State University of Law, Tashkent, Uzbekistan
DOI Crossref DOI 10.37547/tajssei/Volume02Issue08-70
tajssei 2020
VOL. 2 / NO. 08 AUGUST
FULL TEXT PP. 418-442
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VOLUME 2
ISSUE 08
YEAR 2020
PAGES 418-442
RESEARCH OVERVIEW

Abstract

In this article, the concept, essence, types and theory of tax audits are analyzed, as well as tax audits
are associated with the activities of tax administration, tax discipline and tax authorities. The
theoretical and legal basis of tax audits was analyzed through the tax system of national and foreign
countries. Models for tax audits and the introduction of electronic technologies into the activities of
tax authorities have been discussed.

RESEARCH TOPICS

Keywords

Tax audit type of tax audit
SOURCES & SCHOLARSHIP

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