Abstract:

Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has depeloped out of necessity of the age.Depending on the "İnternal regulation of the chamber of accounts" confirmed by the low no 269 dated on 5 March in 2002,the Republic of Azerbaijan prepares methodical instructions,audit standards,reporting and information forms and the other normative-methodical documents conformant with INTOSAI.Tax offices,which are structural subdivisions of the Ministry of Taxes of the Republic of Azerbaijan realize mobile and formal auditings to the taxpayers determined by the ministry depending on the Tax Low of the Republic of Azerbaijan.Auditors carry out tax audits, make recommendations to increase the effectiveness of mobile and cameral tax audits The full and timely transfer of taxes by mobile and cameral tax controls to the budget constitutes the operations of the audit department.

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