MODERNIZATION OF TAX AUDIT MECHANISMS IN THE CONTEXT OF DIGITAL TAX ADMINISTRATION
Abstract
The modernization of tax audit has become one of the central directions of improving tax administration in countries undergoing economic transformation and digitalization. In the current stage of fiscal development, tax audit is no longer limited to the detection of tax violations after they have occurred. It is gradually becoming an analytical, preventive, and risk-oriented instrument aimed at ensuring voluntary tax compliance, increasing budget revenues, reducing the shadow economy, and strengthening trust between taxpayers and tax authorities.
References
1. OECD. Tax Administration: Comparative Information on OECD and Other Advanced and Emerging Economies.
2. IMF. Revenue Administration: Risk Management and Compliance Improvement.
3. World Bank. Digital Transformation of Tax Administration.
4. European Commission. Tax Compliance Risk Management Guide for Tax Administrations.
5. Tax Code of the Republic of Uzbekistan.
6. Scientific literature on tax administration, tax control, digital taxation, and public finance management.
