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Audit Natijalarining Soliq Tekshiruvlariga Ta’Siri

Author

Listed:
  • Norbek Bakirov

Abstract

Maqola audit natijalari va soliq nazorati samaradorligi o‘rtasidagi bog‘liqlikni aniqlashga qaratilgan bo‘lib,global riskka asoslangan soliq boshqaruvi sharoitida auditorlik dalillarining fiskal barqarorlikka ta’siri tahlil qilinadi. Panelko‘rinishdagi moliyaviy ma’lumotlar, auditorlik xulosalari va soliq tekshiruvlari bo‘yicha ma’lumotlar asosida Audit sifatiindeksi, Fiskal risk indeksi va tekshiruv samaradorligi ko‘rsatkichlari ishlab chiqildi. Ekonometriya modellari natijalari auditmavjudligi tekshiruv ehtimolini sezilarli kamaytirishini, audit sifati oshishi jarimalar miqdorini pasaytirishini hamda ichkinazorat tizimi kuchli korxonalarda tekshiruv davomiyligi qisqarishini ko‘rsatdi. Tadqiqot natijasida fiskal riskning prognozmodeli ishlab chiqildi va audit–soliq nazorati integratsiyasining institutsional mexanizmlari asoslab berildi.

Suggested Citation

  • Norbek Bakirov, 2025. "Audit Natijalarining Soliq Tekshiruvlariga Ta’Siri," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3, April.
    • Handle: RePEc:teu:ged000:v:3:y:2025:id:8671
    DOI: 10.5281/zenodo.18171485
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