THE PROCESS OF PRE-CHECK ANALYSIS OF TAXPAYERS IN THE REPUBLIC OF TAJIKISTAN AND WAYS OF ITS IMPROVEMENT

Ilhomjon Qodirov

Authors

 

Haitova N.N. – Postgraduate student, Institute of Economics, Ural Branch of the Russian Academy of Sciences, (Yekaterinburg), nasiba13.89@mail.ru

Akbarova N.A. – assistant, Department of Finance and Credit, Polytechnic Institute of Tajik Technical University, Khujand, Republic of Tajikistan, nasiba_abdurahimovna@mail.ru

 

Annotation

 

 The article deals with the procedure for conducting one of the most basic and effective stages of the tax audit process – a pre-audit analysis of taxpayers. This stage begins with the formation of a database of taxpayers and ends with the development and approval of a tax audit program. In turn, one of the main stages of the pre-audit analysis is the selection of the object of verification based on the available data on the taxpayer. The problems existing at this stage in the practice of the Republic of Tajikistan include the inaccuracy of information about the taxpayer, the lack of specific criteria for choosing the object of the audit and estimating the time spent on the tax audit. This indicates the absence of a single, integral mechanism for selecting a taxpayer for tax audits. Problems with the pre-audit analysis in the Republic of Tajikistan were identified, including the inaccuracy of data on taxpayers, the lack of specific criteria for choosing the object of the audit and the lack of calculations of the time of the tax audit. In this regard, as a direction for improving the pre-audit analysis in the Republic of Tajikistan, a mechanism for selecting taxpayers based on specific criteria is proposed. It is based on the selection of the audited taxpayer based on independent risk assessment criteria.

 

Keywords

 

tax control, control efficiency, tax audit, pre-audit analysis, taxpayers, subject of audit, audit plan, tax risks

 

References

 

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Publication date

2023-10-27