OBJECTIVES AND PRINCIPLES OF TAX AUDIT IN UZBEKISTAN AND TRENDS IN THE DEVELOPMENT OF LEGISLATION

Abstract

In this article, the author analyzed the categories related to the institute of tax audit, in particular the objectives and principles of tax audit. The purpose of this study is to develop proposals and conclusions aimed at revealing the essence of the tax audit as a result of the study. In order to prevent the illegal interference of tax authorities in the activities of taxpayers, it is relevant to clearly define in the tax legislation the legal foundations of the tasks and principles of conducting tax audits. The tasks of the tax audit follow the objectives and functions of the tax authorities, and the main issue is to ensure payments to the state budget without negatively affecting the morale of taxpayers. A comparative legal analysis of the legislation of national and foreign states has been carried out, and proposals have been developed on the task, principles, and development of legislation on tax audit in national legislation. These proposals are used in scientific activities, lawmaking, law enforcement practice, interpretation of tax legislation, and improvement of national legislation. During these inspections, it is relevant to clearly define the rights and obligations in the relationship between tax authorities and taxpayers, as well as to consolidate the basic principles.