IMPROVING TAX AUDIT INSPECTIONS IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.17447338Abstract
This article analyzes the practice of organizing tax audit procedures in Uzbekistan and develops theoretical
foundations along with practical proposals for its improvement, based on international experience. Tax audit is considered
a crucial instrument for ensuring fscal transparency, strengthening tax discipline, and managing state budget revenues
effectively.
Keywords
Tax audit, tax administration, fscal control, automated selection, digitalizationReferences
1. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics,
2. (3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2 [1]
3. Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904–954. https://doi.
4. org/10.1257/jel.20181437 [2]
5. Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The ‘slippery slope’ framework.
6. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004 [3]
7. Luttmer, E. F. P., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149–168. https://doi.
8. org/10.1257/jep.28.4.149 [4]
9. Alm, J., Clark, J., & Leibel, K. (2019). Strategic audits and tax compliance. Public Finance Review, 47(4), 561–588.
10. https://doi.org/10.1177/1091142118795315 [5]
11. Gangl, K., Hartl, B., Hofmann, E., & Kirchler, E. (2020). The impact of procedural fairness and audit frequency on tax
12. compliance. Journal of Business Ethics, 162(3), 487–502. https://doi.org/10.1007/s10551-018-3996-9 [6]
13. OECD. (2021). Tax administration 2021: Comparative information on OECD and other advanced and emerging
14. economies. OECD Publishing. https://doi.org/10.1787/0e3b0fc7-en [7]
15. Kim, Y., & Lee, H. (2020). Digital transformation of tax administration: South Korea’s experience. International Journal
16. of Public Administration, 43(12), 1047–1058. https://doi.org/10.1080/01900692.2019.1669176 [8]
17. Bird, R., & Zolt, E. (2020). Technology and taxation in developing countries: From handwritten returns to digitized data.
18. National Tax Journal, 73(3), 579–606. https://doi.org/10.17310/ntj.2020.3.03 [9]
19. International Monetary Fund (IMF). (2020). Digitalization of tax administration. IMF. https://www.imf.org/en/Publications/
20. Policy-Papers/Issues/2020/10/09/Digitalization-of-Tax-Administration-49847 [10]
21. Fjeldstad, O. H., Ali, M., & Sjursen, I. H. (2019). Corruption and taxation in developing countries. Public Administration
22. and Development, 39(3), 151–162. https://doi.org/10.1002/pad.1854 [11]
23. Gupta, S., Keen, M., Shah, A., & Verdier, G. (Eds.). (2017). Digital revolutions in public fnance. International Monetary
24. Fund. [12]
Downloads
Published
How to Cite
Issue
Section
