CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp681-686Abstract
This article examines the theoretical and practical aspects of tax auditing for value-added tax and excise taxes. The purpose and objectives of the VAT audit, the main tax risks arising during the audit, and the methods for their identification are described. During the study, a program for conducting a VAT audit was proposed, and approaches aimed at increasing the efficiency of the tax audit were developed
Keywords:
value-added tax VAT audit excise tax tax audit tax risk tax base tax benefits tax administration electronic invoice tax control budget revenues tax reporting risk-based audit tax inspectionReferences
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