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International Journal of Research in Social Sciences
Year : 2020, Volume : 10, Issue : 4
First page : ( 34) Last page : ( 43)
Online ISSN : 2249-2496.

Organization of Tax Audit in the Republic of Uzbekistan

Niyazovich Kurbanov Ziyat*

*Doctor of Economics, Professor, Qualification upgrading centre under the State Tax Committee of the Republic of Uzbekistan

Online published on 19 November, 2021.

Abstract

This article is devoted to the consideration of the theoretical issues of tax audit. In addition, it reveals the tax audit standard introduced in the Tax Code of the Republic of Uzbekistan in new wording. Moreover, the article studies foreign experience in organizing and conducting tax audit.

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Keywords

Financial control, Tax inspection, Audit, Tax audit, International Auditing Standards, Certificate, Conclusion, Resolution.

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