BILVOSITA SOLIQLAR AUDITI AMALIYOTINING ZAMONAVIY HOLATI VA UNI TAKOMILLASHTIRISH YO‘NALISHLARI, CURRENT STATE OF INDIRECT TAX AUDIT PRACTICES AND DIRECTIONS FOR THEIR IMPROVEMENT, СОВРЕМЕННОЕ СОСТОЯНИЕ АУДИТА КОСВЕННЫХ НАЛОГОВ И НАПРАВЛЕНИЯ ЕГО СОВЕРШЕНСТВОВАНИЯ

<jats:p>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</jats:p>