{"id":4479,"date":"2023-10-27T14:04:38","date_gmt":"2023-10-27T09:04:38","guid":{"rendered":"http:\/\/vestnik.polytech.tj\/?p=4479"},"modified":"2023-10-27T14:08:21","modified_gmt":"2023-10-27T09:08:21","slug":"the-process-of-pre-check-analysis-of-taxpayers-in-the-republic-of-tajikistan-and-ways-of-its-improvement","status":"publish","type":"post","link":"https:\/\/vestnik.polytech.tj\/?p=4479&lang=en","title":{"rendered":"THE PROCESS OF PRE-CHECK ANALYSIS OF TAXPAYERS IN THE REPUBLIC OF TAJIKISTAN AND WAYS OF ITS IMPROVEMENT"},"content":{"rendered":"

Authors<\/strong><\/h4>\n

 <\/p>\n

Haitova N.N. — <\/strong>Postgraduate student, Institute of Economics, Ural Branch of the <\/em>Russian Academy of Sciences, (Yekaterinburg), <\/em>nasiba13.89@mail.ru<\/a><\/em><\/p>\n

Akbarova N.A. <\/strong>— assistant, Department of Finance and Credit, Polytechnic Institute of Tajik <\/em>Technical University, Khujand, Republic of Tajikistan<\/em>, nasiba_abdurahimovna@mail.ru<\/em><\/p>\n

\u00a0<\/em><\/p>\n

Annotation<\/em><\/strong><\/h4>\n

 <\/p>\n

\u00a0The 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.<\/em><\/p>\n

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Keywords<\/em><\/strong><\/h4>\n

 <\/p>\n

tax control, control efficiency, tax audit, pre-audit analysis, taxpayers, subject of audit, audit plan, tax risks<\/em><\/p>\n

 <\/p>\n

References<\/em><\/strong><\/h4>\n

 <\/p>\n

    \n
  1. Aitkhozhina G.S. Conceptual framework for the <\/em>formation of a tax audit planning system \/\/ Upravlenets. — \u2116 3 (43). \u2013 2013. \u2013 URL: https:\/\/cyberleninka.ru\/ article\/n\/kontseptualnye-osnovy-formirovaniya-sistemy-planirovaniya-nalogovyh-roverok\/viewer<\/a><\/em><\/li>\n
  2. Bogdankevich E.V. Tax control in today’s conditions of development of the tax system \/\/ Finance and Credit<\/em>. 2010. \u21163 (387).<\/em> URL: https:\/\/cyberleninka.ru\/ article\/n\/nalogovyy-kontrol-v-segodnyashnih-usloviyah-razvitiya-nalogovoy-sistemy\/viewer<\/a><\/em><\/li>\n
  3. Instructions «On conducting tax audits», Dushanbe<\/em>,<\/em> \u0430\u0437<\/em> 02. 2012. \u21163 \u2013 <\/em>\u0424<\/em>. URL<\/em>: <\/em>https:\/\/andoz.tj\/docs\/instruksii\/DasturamalSanjishAndoz.pdf<\/a><\/em><\/li>\n
  4. Mikhaseva, E.N. Organization and methodology of conducting tax audits: a training manual \/ E.N. Mikhaseva; — Volgograd: Publishing house of the Volgograd Institute of Management — a branch of the RANEPA, 2017.<\/em><\/li>\n
  5. Nesterenko A.S. Organization and conduct of an on-site tax audit: methodological approaches \/\/ Bulletin of the Saratov State Social and Economic University<\/em>, 2010. \u21164. \u2013 URL<\/em>:<\/em> https:\/\/cyberleninka.ru\/article\/n\/organizatsiya-i-provedenie-vyezdnoy-nalogovoy-proverki-metodicheskie-podhody<\/a><\/em><\/li>\n
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  8. Tax Code of the Republic of Tajikistan, <\/em>Dushanbe<\/em>, 2012. <\/em>URL<\/em>: http:\/\/mmk.tj\/content\/\u043a\u043e\u0434\u0435\u043a\u0441\u0438-\u0430\u043d\u0434\u043e\u0437\u0438-\u04b7\u0443\u043c\u04b3\u0443\u0440\u0438\u0438-\u0442\u043e\u04b7\u0438\u043a\u0438\u0441\u0442\u043e\u043d<\/a><\/em><\/li>\n
  9. Tax Administration Development Program for 2011-2019,<\/em> Dushanbe<\/em> , as of December 3, 2010. — \u2116626.<\/em><\/li>\n
  10. Tchaikovskaya, N.V. Model and technology of selection of taxpayers for tax control measures \/ N.V. Tchaikovskaya \/\/ Information systems and technologies. \u2013 2012. — \u21163. <\/em>\u2013 URL<\/em>: <\/em>https:\/\/www.elibrary.ru\/download\/elibrary_17682761_13431527.pdf<\/a><\/em><\/li>\n<\/ol>\n

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    Publication date<\/strong><\/h4>\n

    2023-10-27<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    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 \u00a0 Annotation   \u00a0The 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…<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[159],"tags":[344],"class_list":["post-4479","post","type-post","status-publish","format-standard","hentry","category-bulletin-of-pittu-2021","tag-bulletin-of-pittu-2021-2"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"Ilhomjon Qodirov","author_link":"https:\/\/vestnik.polytech.tj\/?author=3"},"_links":{"self":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/4479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4479"}],"version-history":[{"count":3,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/4479\/revisions"}],"predecessor-version":[{"id":4483,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/4479\/revisions\/4483"}],"wp:attachment":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}