Abdullayev Abror Bozarboyevich,

PhD, Associate professor of The Department of Economic analysis,

Tashkent Institute of Finance, Tashkent,  Uzbekistan.

ORCID: 0000-0001-8981-6708

Abstract. The article highlights the results of the research on tax analysis and its theoretical aspects, which are important elements of modern financial management. The article argues that tax analysis is one of the modern areas of economic analysis. Organizational and methodological aspects of tax analysis are covered in detail. In particular, the article deals with the main directions of the organizational and methodological foundations of the analysis of tax payments, its information support and the stages of the analysis. Information sources used in tax analysis are divided into three groups according to their content. It is proposed to use six steps based on a logical sequence when conducting a tax analysis. According to research results, main directions of tax analysis includes tax payments analysis, tax debt analysis and tax burden analysis. Each direction covers dynamic, structure and factor analysis. In our opinion, the execution of analytical procedures on the basis of proposed directions gives accurate results. In addion, the issues studied in each direction, we believe that the adoption of management decisions will have a high impact in minimizing tax costs, ensuring timely repayment of tax liabilities and reduction of tax burden. It is proposed the systematization of information support and conducting stages of tax analysis in order to organize the analytical procedures efficiently. The stages of the analysis and their detailed description are disclosed in the article.

Keywords. method, tax payment, tax analysis, tax management, accounting for tax payments, tax burden.


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