ISSUES OF IMPROVING TAX AUDIT IN UZBEKISTAN

This article examines the theoretical, legal and practical issues of improving tax audit in Uzbekistan. Based on the official data of the State Tax Service for January–December 2025, it analyses the coverage of tax audits, the effectiveness of risk-based selection, the sectoral structure of the amounts identified, cases of concealed tax base and the collection rate of the assessed liabilities. Coefficients of tax risk confirmation and of collection are proposed. Practical recommendations are provided for improving the accuracy, effectiveness and transparency of tax audit.