Approaches to effective management of tax liabilities through tax auditing

Abdullayev Abror Bozarboevich

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: The article explores the strategic role of tax auditing in the effective management of tax liabilities within enterprisesunder the current phase of economic liberalization and modernization in the Republic of Uzbekistan. It discusses thetheoretical foundations and practical significance of tax audits in aligning corporate tax practices with the evolving fiscallegislation. The study emphasizes the importance of improving tax discipline and strengthening tax control throughaudit mechanisms. Modern challenges such as digitalization, international compliance, and the need for administrativetransparency are also addressed. The methodological approach includes a comparative analysis of domestic tax auditpractices with international standards. Results suggest that tax audits not only enhance tax compliance but also serveas a preventive tool against violations. The paper concludes with policy recommendations aimed at optimizing state taxadministration and integrating global audit frameworks

Keywords: enterprise; tax liability; taxation; tax audit; tax control; fiscal discipline; tax administration; audit standards; international compliance; Uzbekistan (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/5122 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... e/download/5122/3429 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:4:id:5122

DOI: 10.5281/zenodo.15344273

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().