Enhancing Tax Management: the Impact of Tax Audits on Taxpayer Behavior

Abstract

This article explores the impact of tax audits on taxpayer behavior by examining both foreign experiences and domestic practices in Uzbekistan. It investigates the efficiency of tax audits over several years, revealing how such audits influence taxpayer activities. The analysis integrates theoretical insights and empirical data, aiming to enhance understanding of audit effects and improve tax management strategies. The findings suggest that audit efficiency plays a critical role in shaping compliance and taxpayer attitudes towards tax obligations