Alijon Turaev
Assistant, Department of Investment and Innovation, Samarkand Institute of Economics
and Service, Samarkand, Uzbekistan, e-mail:[email protected],
ORCID ID 0000-0002-7911-0178
Abstract. In this article, the importance of in-house inspections is important in increasing the share of budget revenues in the country through the correct calculation and timely payment of mandatory payments to the state budget through the control of business entities on the basis of tax legislation. In addition, the views and opinions of economists on tax control have been studied and detailed comments have been made on their views. Within the framework of tax control, the content of the in-house tax audit, the order of its conduct, the importance of the organization and its specific features were analyzed. Fiscal policy has a special place in the macroeconomic policy of the country, which reflects the level of use of government resources to regulate the economy, the regulation of taxes to perform various social functions and the use of state budget funds. Given that the reduction of the tax burden in our country has a positive impact on increasing the real incomes of business entities, expanding and stimulating their production capacity, the amount of tax levied on enterprises under the tax legislation still differs from the actual situation. There are still cases of reduction or non-payment of various types of taxes payable to the state treasury in respect of real income (profits) of individual entrepreneurs and business entities engaged in entrepreneurial activities, and ways to eliminate these shortcomings within the tax legislation. The fiscal policy of the country states that such cases persist and as a legal solution to increase the amount of revenues to the state budget in order to raise the level of social and moral level of our taxpayers to the state and society. Based on the results of the author’s analysis, important suggestions and recommendations for improving the organization and conduct of in-house tax audits were made in order to properly control the control of any funds allocated for the socio-economic development of the country.
Key word: business entities, control, inspection, in-house inspection, budget, tax, tax control, tax system, tax policy, tax burden.