Ways to Improve the Tax Audit System

This article provides a scientific analysis of ways to improve the tax audit system in the Republic of Uzbekistan. The study examines the theoretical foundations of tax auditing, its contemporary challenges, and offers practical recommendations aimed at addressing these issues. Within the framework of the research, the necessity of introducing digital technologies, expanding a risk-based approach, and modernizing audit mechanisms in accordance with international standards (ISAE 3000 and OECD guidelines) is substantiated. The article is intended for scholars in economics and management, tax authority professionals, and specialists involved in the development of sectoral reforms.