INCOME TAX AUDIT IN INTERNATIONAL STANDARDS

Main Article Content

Pashakhodjayeva Dildora Djabborkhonovna
Okhunjanova Mohchehra Kholmurot kizi

Abstract

Abstract. This article is devoted to the improvement of tax administration related
to profit tax. Income tax is an important source of revenue for the government, and
effective tax administration is essential to ensure effective revenue collection and
compliance by taxpayers. This analysis explores various aspects of tax administration
that could be improved to simplify the process, reduce tax evasion and create a more
business-friendly environment. The analysis includes a review of relevant literature,
studies and experiences from different countries.

Article Details

How to Cite
Pashakhodjayeva Dildora Djabborkhonovna, & Okhunjanova Mohchehra Kholmurot kizi. (2024). INCOME TAX AUDIT IN INTERNATIONAL STANDARDS . PEDAGOGS, 50(2), 102–105. Retrieved from https://pedagogs.uz/ped/article/view/782
Section
Статьи

References

RЕFЕRЕNСЕS

Information of the State Tax Committee of the Republic of Uzbekistan.

www.soliq.uz.

Normurzaev U. X. Regarding amendments and additions to the tax administration

and tax code in 2021 // Internauka. - 2021. - T. 6. – no. 182 chast 2. – p. 99.

Pinto, O. (2016). Tax Factors Affecting International

Competitiveness: Canada vs. United States Perspective. International Journal of

Business and Social Science. Vol. 7, No. 12; December 2016.

Abdellatif, M., "The Effect of Tax Policy on Country's Competitiveness: A Case

Study of Income Taxation of Intellectual Property in Egypt and India".

László Nagy, (2017). "Impact of the Tax System on the Competitiveness of

Businesses and Capital Inflow. International comparison within the CEE region,"

Public Finance Quarterly, State Audit Office of Hungary, vol. 62(1), pGES 22-38.

Knoll, M. (2010). The corporate income tax and the competitiveness of U.S.

Industries Tax Law Review, 63, 771–957.

IFRS 12. Taxes and profits. IAS 12 Insсome Taxes. latest amendments. 12 Dec

Israilov B.I. Theoretical and methodological foundations of tax calculation and

analysis in the context of economic liberalization. Dissertation of Doctor of

Economic Sciences. Samarkand 2005

Pashakhodjayeva D.D. Theoretical foundations of calculation of profit tax

indicators in the context of international integration of accounting. Article.

Scientific and practical journal. Samarkand. Samisi

Toshnazarov S.N. International standards of financial reporting. Textbook. T.

Economy and finance. 2019