Абдуллаев Аброр Бозарбоевич
Associate Professor of the Department of “Financial Analysis” of Tashkent State University of Economics, PhD., abdullayev_abror@tsue.uz
ORCID: 0000-0001-8981-6708
JEL classification: O23 H26
Abstract. This article examines the significance of tax audits in reducing the shadow economy, revealing their essence, forms of implementation, and effective outcomes. The results of tax audits conducted on business entities in our country were analyzed based on identified violations, concealed income, amounts of additionally accrued taxes, and the number of fines imposed. Moreover, the results of tax audits were analyzed across different industries, and the necessity of enhancing the role of tax audits was substantiated.
Keywords: audit, tax audit, tax payments, tax liabilities, taxation system, shadow economy, hidden turnover.