IMPROVING THE ACCOUNTING AND AUDIT OF TAX OBLIGATIONS

The article examines the theoretical and methodological issues of recognising, measuring, and auditing tax liabilities. It proposes a three-layer conceptual framework integrating financial accounting, tax reporting, and internal controls, a multi-criteria tax risk index, and a risk-based audit procedure.

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Publication Details

Journal
ECONOSCITECH INTEGRATION
Published
2026-10-24
DOI
https://doi.org/10.5281/zenodo.23608224
Primary Topic
Accounting and Financial Management
Type
article
Field-Weighted Citation Impact
0.00
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article

IMPROVING THE ACCOUNTING AND AUDIT OF TAX OBLIGATIONS

Зафар Дўлабов
ECONOSCITECH INTEGRATION
Accounting and Financial Management
article

IMPROVING THE ACCOUNTING AND AUDIT OF TAX OBLIGATIONS

Зафар Дўлабов
article en

Abstract

The article examines the theoretical and methodological issues of recognising, measuring, and auditing tax liabilities. It proposes a three-layer conceptual framework integrating financial accounting, tax reporting, and internal controls, a multi-criteria tax risk index, and a risk-based audit procedure.

ECONOSCITECH INTEGRATION
Tashkent State University of Economics (UZ)
Openalex Percentile: Top 4%
Accounting and Financial Management
DOIOpen Access PDFOpenAlex
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IMPROVING THE ACCOUNTING AND AUDIT OF TAX OBLIGATIONS — Зафар Дўлабов · ECONOSCITECH INTEGRATION (2026) | TGRS Research Map | TGRS