AUDIT NATIJALARINING SOLIQ TEKSHIRUVLARIGA TA’SIRI
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https://doi.org/10.5281/zenodo.18171485##article.subject##:
audit sifati, fiskal risklar, soliq nazorati, riskka asoslangan tekshiruv, auditorlik dalillari, audit sifati indeksi, fiskal risk indeksi, tekshiruv samaradorligi, auditorlik tashkilotlari reputatsiyasi, ichki nazorat indeksi, verifikatsion xarajatlar, fiskal barqarorlik.##article.abstract##
Maqola audit natijalari va soliq nazorati samaradorligi o‘rtasidagi bog‘liqlikni aniqlashga qaratilgan bo‘lib,
global riskka asoslangan soliq boshqaruvi sharoitida auditorlik dalillarining fiskal barqarorlikka ta’siri tahlil qilinadi. Panel
ko‘rinishdagi moliyaviy ma’lumotlar, auditorlik xulosalari va soliq tekshiruvlari bo‘yicha ma’lumotlar asosida Audit sifati
indeksi, Fiskal risk indeksi va tekshiruv samaradorligi ko‘rsatkichlari ishlab chiqildi. Ekonometriya modellari natijalari audit
mavjudligi tekshiruv ehtimolini sezilarli kamaytirishini, audit sifati oshishi jarimalar miqdorini pasaytirishini hamda ichki
nazorat tizimi kuchli korxonalarda tekshiruv davomiyligi qisqarishini ko‘rsatdi. Tadqiqot natijasida fiskal riskning prognoz
modeli ishlab chiqildi va audit–soliq nazorati integratsiyasining institutsional mexanizmlari asoslab berildi.
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