Analysis Of Methods Of Verification Of Tax And Financial Statements
Sardor Abdinazar Ugli Radjabov, , Researcher, Tashkent State Economic University, UzbekistanAbstract
Tax evasion takes various forms, such as concealing the objects of taxation, reducing the tax base. As a rule, such manipulations are carried out through distortion of tax and financial reporting data. Such concealments and distortions, in addition to the above risks, lead to the absence of the state as a regulator, an adequate picture of the state of the economy and the business environment, which in turn negatively affects the effectiveness of the ongoing socio-economic policies of various kinds and levels.
Keywords
Cameral control, models
References
Titizyan A.G, Korzovantykh J. M. Tax control as a tool for preventing tax offenses [Electronic resource]. - Eurasian Union of Scientists (ESU) - 2017. - № 1. - P. 1. URL: https://cyberleninka.ru/article/n/nalogovyy-kontrol-kak-instrument-preduprezhdeniya-nalogovyh-pravonarusheniy/viewer (date of the application: 02.03.2020).
Lopasteyskaya L.G, Petrova Y. Problems, prospects and directions of innovative development of science [Electronic resource]. - a collection of articles on the results of the International Scientific and Practical Conference - 2018 .-- P. 1. URL: https://www.elibrary.ru/item.asp?id=35067696 (date of the application: 05.03.2020).
Benish M.D., Lee S., Nichols D.C. Earnings Manipulation and Expected Returns // Financial Analysts Journal. 2013 № 2 (March/April). Vol. 69 P. 57–82
Benish M. D. The Detection of Earnings Manipulation // Financial Analyst Journal. – 1999 –№5. (September/ October). Vol. 55 – P. 22–36.
Isroilov B.I. Ways of using methods of economic analysis to improve the efficiency of tax control. Journalist's Handbook №3, P.P 49-52, 2016.
Isroilov B.I., Ibragimov B.B. Issues of using economic analysis in ensuring tax control. Finance Journal. P.P 69-73, 2015.
Isroilov B.I. Practice of analysis and assessment of the degree of risk in suspicious operations in the field of POD / FT. POD / FT system in the global world: risks and threats to the world economy. MNPK MSI in the field of POD / FT. Moscow: 14-15 November 2019 SBOR.FGBOU “REU IM. G.V.Plexanova 2020.
Article Statistics
Copyright License
Copyright (c) 2020 The American Journal of Management and Economics Innovations
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.