CC BY
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Urazov K.B., i.f.d. professor SamIES Shirinov U.A., PhD SamIES
TYPES OF TAX AUDIT: ESSENCE, DIFFERENT AND SIMILAR ASPECTS, PROBLEMS AND SOLUTIONS
Abstract: the article describes the types of tax audits: essence, differences and similarities, problems and solutions.
Key words: tax audit, audit, internal audit, external audit, taxpayer, tax
audit.
The adopted Strategy of Actions, a new Tax Concept was developed in our republic and it was put into practice on January 1, 2019. Based on this Concept, the Tax Code of our republic was approved in a new version and entered into force on January 1, 2020.
In accordance with the above regulatory documents, a number of changes have been made to tax control in our republic. For example, in the new version of the Tax Code of our republic, a type of state tax control called "tax audit" was established, which did not exist until now. The "Regulation on Tax Audit" was approved by the State Tax Committee and was implemented from June 30, 2020.
It should be noted that tax audits are conducted not only by state tax authorities. Such an audit is conducted by independent audit organizations, as well as employees of the internal audit service of enterprises. Based on these, tax audits can be divided into three types today (see Figure 1).
Figure 1. Types of tax audits
Naturally, various questions arise: why is the focus on tax audits increasing? What are the underlying needs? Are the above three types of tax
audit necessary? Wouldn't it be appropriate to round up, that is, to combine, the types of tax audits that are similar in many respects? Which type of tax audit is more effective today?
Finding answers to these important questions requires special economic sciences, such as "Finance", "Taxation", "Audit", "Internal audit", "Control and inspection", "Accounting", "Economic analysis". requires research, solving them based on the interests of society and its integral links, members, investors, owners and the state.
In our opinion, it is appropriate to start finding answers to the above questions from the nature and importance of taxes, and the need for their audit based on that.
It is known that taxes are the main source of budget revenue formation and funding of the state treasury in all countries of the world. This directly concerns our republic. For example, according to official data 70, by the end of 2020, the revenues of the state budget of our republic amounted to 161.7 trillion soums, and the expenses amounted to 187.4 trillion soums. In 2020, receipts from direct taxes amounted to 43.8 trillion soums and increased more than 1.5 times, including income tax receipts increased by 1.9 times compared to 2019. The share of direct taxes in the total revenues of the state budget increased from 25.4 percent to 33.0 percent. Indirect tax payments amounted to 47.8 trillion soms (a decrease of 3.7% compared to last year). With that together with budget revenues contained curve of taxes share from 44.3 percent to 35.9 percent decreased _ Of these revenues decrease added value tax according to 11 percent of the income, as well without rotation 31.7 percent of the tax decrease with depend _ Budget revenues from resource taxes amounted to 21.3 trillion soums (8% more than last year), their share in budget revenues decreased from 17.5% to 16%. The decrease in indirect and resource taxes was due to the restriction of economic activity during the coronavirus pandemic, the granting of tax breaks and preferences to business entities, as well as the decrease in external demand.
The importance of taxes to the state requires that each tax payer calculate them correctly, pay them to the budget on time, and ensure the reality of tax calculations, accounts and reports. This, in turn, makes it an objective necessity to effectively use all levers that serve to achieve this goal, such as tax audit.
Tax audit conducted by the internal audit service is the implementation of taxes and payments in accordance with the requirements of the tax legislation check as a functional obligation that it is increased and that the information about them is correctly reflected in the financial account and report.
Specific tasks are assigned to all types of tax audit based on their purpose. For example, the main tasks facing the tax audit conducted by impartial audit organizations and the internal audit service are:
• Check whether the status of the taxpayer is correctly determined;
70 https://review.uz/post/rezultat-nalogovoy-politiki-v-uzbekistane-za-2020-god
• Tax mode right chosen check _
• Taxes and payments of types right being used check _
• Taxes and payments types right that it is calculated check _
• Taxes and payments types own in time paid check _
• Taxes and payments types according to debts account and in the report right reflection that it has been achieved check _
• Taxes and payments types according to tax privileges right calculated and of them right being used check _
• Taxes and payments types according to financial sanctions account and in the report own in time and right reflection that it has been achieved check _
• Taxes and payments types dynamically and statically _ analysis do to them positive and negative effect showing factors to determine
• S are good and payments account and the report to improve directed recommendations work exit and them application to be done reach _
In our opinion, opening a wide path to entrepreneurship, supporting it from all sides, not interfering in the activities of economic entities and reducing the controls over them, ensuring the rule of law, and fighting corruption are considered to be the priority tasks of state policy. should contribute. For this purpose, it is objectively necessary to improve the theoretical, legal, organizational and methodological foundations of tax audits in accordance with the requirements of the time.
References:
" Uzbekistan _ Republic more development according to actions strategy about » Uzbekistan Republic of R Decree of the President of February 7, 2017 No. 4947
Decree of the President of the Republic of Uzbekistan dated June 29, 2018 No. PF-5468 "On the Concept of Improving the Tax Policy of the Republic of Uzbekistan"
3. Tax Code of the Republic of Uzbekistan. Approved by the Law of the Republic of Uzbekistan dated December 30, 2019 ORQ-599.
4. Law on auditor activity (new edition). Approved by the Law of the Republic of Uzbekistan No. 78 - II dated May 26, 2000.
5. "Regulation on internal audit service in enterprises". It was approved by the decision of the Cabinet of Ministers of the Republic of Uzbekistan No. 215 dated October 16, 2006 "On measures to ensure effective management of enterprises with a state share in the charter fund and adequate accounting of state property."
6. Regulation on tax audit. Approved by the decision No. 2020-17 of the Security Council of the Republic of Uzbekistan on May 18, 2020, registered by the Ministry of Justice of the Republic of Uzbekistan on June 30, 2020, list number 3251.
