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Approaches to effective management of tax liabilities through tax auditing

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  • Abdullayev Abror Bozarboevich

Abstract

The article explores the strategic role of tax auditing in the effective management of tax liabilities within enterprisesunder the current phase of economic liberalization and modernization in the Republic of Uzbekistan. It discusses thetheoretical foundations and practical significance of tax audits in aligning corporate tax practices with the evolving fiscallegislation. The study emphasizes the importance of improving tax discipline and strengthening tax control throughaudit mechanisms. Modern challenges such as digitalization, international compliance, and the need for administrativetransparency are also addressed. The methodological approach includes a comparative analysis of domestic tax auditpractices with international standards. Results suggest that tax audits not only enhance tax compliance but also serveas a preventive tool against violations. The paper concludes with policy recommendations aimed at optimizing state taxadministration and integrating global audit frameworks

Suggested Citation

  • Abdullayev Abror Bozarboevich, 2025. "Approaches to effective management of tax liabilities through tax auditing," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(4), April.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:4:id:5122
    DOI: 10.5281/zenodo.15344273
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