ISSUES OF IMPROVEMENT OF LEGAL REGULATION OF TAX INSPECTIONS IN UZBEKISTAN

Abstract

In this article, the author analyzed the categories related to the institute of tax audit as a type of tax control. The purpose of this study is to develop proposals and conclusions based on the results of the study aimed at improving the procedure for conducting tax audits. In order to prevent the direct illegal interference of tax authorities in the activities of business entities, it is relevant to clearly establish in the Tax Code the legal basis of the type, scope, and procedure for conducting tax audits. The normative legal acts, law enforcement practice, legislation, and practice of foreign countries, as well as conceptual approaches, scientific-theoretical views, and legal categories existing in tax law, which are the organizational and legal basis of tax audits in Uzbekistan, are considered. The types of tax audits depend on the number and category of taxes, and the main problem is to ensure the discipline of revenues to the state budget without negatively affecting the work of entrepreneurs. By studying these problems through comparative analysis of national and foreign legislation using historical-legal, systemic, logical, statistical, and other methods, proposals have been developed regarding the concept of tax audit in national legislation and the types and scope of activities that can be implemented in the audit process. These proposals are used in scientific activity, lawmaking, law enforcement, interpretation of tax legislation, and improvement of national legislation.