Articles
| Open Access |
DOI: 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, UzbekistanAbstract
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.
Keywords
Tax audit, type of tax audit
References
Explanatory Dictionary of the Uzbek
language. A.Under the editorship of
Madvaliev. Tashkent. 2006-2008"
National Encyclopedia of Uzbekistan "
State Scientific Publishing
House.Tashkent. – P.56
S. I. Ozhegov, N. Yu. Shvedova.
Explanatory dictionary of the Russian
language 4th ed., add. - M.: A TEMP,
– P.544
https://www.merriamwebster.com/dictionary/audit
Legal Encyclopedia of Uzbekistan.
Tashkent. Justice.-2009-B.448
Tax theory: tutorial / mual.: A. Juraev, O.
Meyliev, G'. Safarov. - T.: Tashkent
Financial Institute, 2004.-P.27
Adam Smith, The Wealth of Nations: A
Translation into Modern English,
ISR/Google Books, 2015. Book 5
(Government Finances: Public
Expenditure, Taxation and Borrowing),
pages 423, 429. Ebook ISBN
Klepper, S., Nagin, D., 1989. The Anatomy
of Tax Evasion. Journal of Law,
Economics, and Organization, Vol. 5, No.
, pp. 1-24.
Z. P. Gasieva, V. A. Kaitmazov. Improving
the efficiency of tax audits. Article.
Economics. Bulletin of the Moscow
University of the Ministry of internal
Affairs of Russia. No. 2/ 2019. - P. 239
S. A. Shornikov. Theoretical and legal
basis for tax audits in the Russian
Federation. Autoabstract. Diss. Phd. in
law. M-2008, -P. 15
G.S. Aytkhojina. Genesis of tax audits.
Article. Tax policy at the current stage.
Bulletin of Omsk University. Economy
Series. 2012. No. 1, -P.199
G.G. Nesterov, N.A. Paponov, A.V. Terzidi.
Tax control: textbook-M.: Eksmo, 2009. -
C. 384
O. A. Mironova.Tax administration:
textbook. - Moscow: omega –L Publishing
house, 2005. - P.408.
N. N. Shestakova.Tax audits in the tax
control system. Article. Economy.Socioeconomic and humanitarian journal of
Krasnoyarsk state UNIVERSITY. 2018 N.1, -
P.18
T.A. Silvestrova, Yu.A. Sokolova, D.G.
Nazarov. Tax control and assessment of
its effectiveness. Article. Economics.
Bulletin of the Russian University of
cooperation.2018. N.1(31) - P.61
Y. A. Puzyrova. Tax audits in the tax
control system (legal and organizational
aspects) abstract. Diss. Cand. M-2009, - P.
-9
Article Statistics
Copyright License
Copyright (c) 2020 The American Journal of Social Science and Education 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.