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IMPROVING TAX AUDITS IN THE CONTEXT OF THE DIGITAL ECONOMY
Tuymayev Sunatillo
Master of the Academy of banking finance
https://doi.org/10.5281/zenodo.11001414
Abstract.
The article covers the issues of developing scientific proposals and practical
recommendations aimed at improving tax audits in the context of the digital economy. The essence
of the tax audit norm, which is included in the new tax code of the Republic of Uzbekistan, is
revealed. Experience in organizing and conducting tax audits in foreign countries has been cited.
Keywords:
financial control, tax audits, audits, tax audits, international standards of Audit,
Act, conclusion, decision.
СОВЕРШЕНСТВОВАНИЕ НАЛОГОВЫХ ПРОВЕРОК В УСЛОВИЯХ ЦИФРОВОЙ
ЭКОНОМИКИ
Аннотация.
В статье освещаются вопросы разработки научных предложений и
практических рекомендаций, направленных на совершенствование налоговых проверок в
условиях цифровой экономики. Раскрыта сущность нормы налогового аудита, включенной
в новый Налоговый кодекс Республики Узбекистан. Приведен опыт организации и
проведения налогового аудита в зарубежных странах.
Ключевые слова:
финансовый контроль, налоговые проверки, аудит, налоговый
аудит, международные стандарты аудита, акт, заключение, решение.
In scientific research conducted in the World, tax audits are being studied as a service that
helps taxpayers to correctly present calculations before tax authorities. As part of the research,
scientific research is carried out on such issues as limiting the growth of tax failure of taxpayers,
studying the impact of tax inspection on tax legislation, introducing legislative reforms that
facilitate tax administration, studying the impact of tax inspection on the efficiency of revenue
collection, assessing factors affecting the effectiveness of tax inspection, introducing tax
inspection models and electronic technologies.
In order to ensure economic stability in our country, to increase the practical outcome of
reforms, it is important to form a digital economy and widely introduce it into practice.
In the conditions of the development of digitalization of its economy in our country, the
need arises to improve the tax system and modernize tax control in order to reduce the tax base,
prevent the occurrence of tax evasion.
In the context of digitization of the economy, tax control is based on the extensive
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introduction and application of various digital information and communication technologies by
taxpayers, which allow them to levy additional payments to the budget in the form of additional
taxes, fines and pensions, and by this, prevent or minimize violations of tax legislation. The
implementation of control activities of tax authorities are forms of tax control carried out by
officials of tax authorities within their competence.
Based on the above, the following proposals can be made: foreign partners are proposed to
make an appropriate amendment to the banking legislation to temporarily limit the implementation
of the next payment until this debt is completely eliminated by economic entities heading towards
expired receivables on Import operations.
Digitization is the process of integrating digital technologies that contain reliable and
systematized information on events and phenomena in society, and is of great importance in fiscal
policy in timely access to information and decision-making on economic realities. However, when
developing, maintaining and evaluating tax policies, there is not always the possibility of having,
using actual and reliable information. Digitization serves to improve the level of compliance with
tax legislation by increasing the possibility of operational analysis of data on taxpayer transactions.
This means that currently there is a network with the possibility of electronic
communication between citizens, economic entities and states, and this makes it possible to
generalize and mutually use information. In the last 20 years, there has been significant
development in the collection, storage, processing, monitoring and dissemination of electronic
data.
Governments are becoming more electronic from year to year. Almost all government
agencies have their own official website and automated systems. Digitization provides the tax
authorities with the opportunity to offer the filling of electronic reports to taxpayers, provide
electronic services and conduct control over the Customs and economic activities of taxpayers.
This in turn extends the level of compliance with tax legislation, real-time monitoring of tax
revenues, conducting tax audits, and the use of extensive and large-scale data in determining
tax risks. Alternatively, electronic data also provides the ability to link transactions with data
on indirect taxes, and provides the ability to track data consistency. Developed countries have
already achieved a number of successes in the process of digitization. Alternatively, positive
progress in this direction can be observed in the experience of some developing countries.
The development of information and Communication Technologies is also leading to the
renewal of models of doing business. Processes for the sale of products or the provision of
services are carried out electron using computer systems (e-commerce). These processes, in turn,
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increase the likelihood of the occurrence of new tax risks. Risk factors that occur with the
development of digitization include:
The fact that there is no physical location of some sources of income, which makes it
possible to determine the right tax jurisdiction;
The inability to apply mechanisms to control the physical measurement of their flow in the
provision of goods and services;
Trading Spaces are located anywhere, in any state, due to the remote control of organized
websites;
Internet of goods and services that do not have a material appearance
application of new business models on realization through;
The presence of payment systems valid outside banking systems.
These factors require tax administrations to associate risk analysis tools with the digital
economy to carry out tax risk management. This new approach brings to the surface the concept
of electronic tax administration, based on the widespread introduction and use of information and
communication technologies, requiring the following systematic implementation:
According to the organization for Economic Cooperation and development, tax
administrations should carry out the following activities to adapt to the difficulties of the digital
economy:
Maintaining the ability to use reliable information necessary for tax administration;
Acceptance of international-level normative for obtaining electronic records, their
format, the use of third-party data, and the duration of record keeping;
Improvement of websites that store data on tax legislation, tax revenues and reporting
forms.
Tax risk management is based on the ability of tax authorities to analyze data from
various sources. Based on the possibility of data analysis, a tax risk management strategy is
defined. Effective data analysis cannot be done without information technology tools.
The plan of measures to implement the strategy for the development of information and
communication technologies of the state tax committee and the strategy for the development of
information and communication technologies of the state tax committee was approved.
The following are the priorities for the implementation of the strategy:
-transfer of interaction between state tax service bodies and taxpayers into a remote way,
full automation of relations between all participants through the widespread use of information
and communication technologies and expansion of the number of interactive public services; i.e.,
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increase the number of remote interactive services to taxpayers by the widespread introduction
of information and communication technologies due to the;
- effective organization of information exchange through electronic cooperation with
information systems of state bodies and other organizations, as well as elimination of existing
problems in this regard; that is, electronic communication with the responsible office and
organizations providing the correct information of individuals and legal entities with a tax
obligation to the state tax service and elimination of existing settlements;
- organize the storage, processing and efficient use of large amounts of data; that is, the
storage, processing and organization of the effective use of this information in large capacities;
- wide implementation of information and communication technologies in the activities of
tax authorities in order to reduce the number of non-profit activities in the economy, increase the
level of transparency and create an equal competitive environment for entrepreneurship; that is, by
reducing the hidden, non-profit, uncontrolled and criminal economy while adhering to the
principles of taxation, introducing innovation information and communications in tax authorities;
- introduction of mechanisms for the development of skills to master advanced and
innovative technologies in the field of taxation and their effective implementation in practice using
modern information and communication technologies and distance learning methods; that is, the
use of the latest Russian information and communication technologies and the introduction of ways
to further increase their effectiveness in practice;
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