CONDUCT TAX AUDITS IN THE REPUBLIC OF UZBEKISTAN.

Abstract

This thesis explores the conduct of tax audits in the Republic of Uzbekistan, aiming to identify the current practices, challenges, and potential areas for improvement. The study begins with an overview of the Uzbek tax system and the importance of tax audits, followed by an analysis of the legal framework and institutional structures governing these audits. Utilizing both primary and secondary data, the research investigates administrative, compliance, technological, and socio-economic challenges faced during tax audits. Through detailed case studies, the thesis provides insights into successful and unsuccessful tax audits, highlighting key lessons learned. Finally, the study offers policy, administrative, and technological recommendations to enhance the efficiency and effectiveness of tax audits in Uzbekistan.