Development of Methodological Support for the Audit of Tax Liabilities of Business Entities as a Factor in the Digital Transformation of the Economy of the Republic of Tajikistan

Abstract

The objective of this study is to develop methodological tools for auditing the tax liabilities of business entities as a factor in ensuring the investment attractiveness of replenishing the revenue side of the budget of the Republic of Tajikistan and attracting international investment in the context of the digital transformation of the republic’s economy. Research methods of the study include system analysis, induction, deduction, comparison, and detailing. The potential for integrating the accounting and analytical information system for business entities, “1C: Accounting 8 for Tajikistan” with government digital tax administration services is critically assessed. Research results. A three-phase data verification methodology has been developed, ensuring continuous monitoring of the digital footprint of business transactions and the prompt identification of critical discrepancies between the legal entity’s transaction information system and the information of the Tax Committee under the Government of the Republic of Tajikistan. The main stages of the methodology have been defined for the verification of data on the fulfillment of tax obligations by business entities in terms of VAT and real estate tax, which will significantly minimise reduction risks in the consolidated budget revenues of the Republic of Tajikistan.