Approaches to effective management of tax liabilities through tax auditing

Abstract

The article explores the strategic role of tax auditing in the effective management of tax liabilities within enterprises
under the current phase of economic liberalization and modernization in the Republic of Uzbekistan. It discusses the
theoretical foundations and practical significance of tax audits in aligning corporate tax practices with the evolving fiscal
legislation. The study emphasizes the importance of improving tax discipline and strengthening tax control through
audit mechanisms. Modern challenges such as digitalization, international compliance, and the need for administrative
transparency are also addressed. The methodological approach includes a comparative analysis of domestic tax audit
practices with international standards. Results suggest that tax audits not only enhance tax compliance but also serve
as a preventive tool against violations. The paper concludes with policy recommendations aimed at optimizing state tax
administration and integrating global audit frameworks