Azərbaycan Dövlət İqtisad Universiteti

magistrant

sebine_abdullayeva_2015.mail.ru

İn the contemporary condition one of the main the way which leads to the social and economical development is the correctly organized tax system. For this reason tax which is the main profit center for the government should be checked by the tax audit in order to provide budget for state. Specially during the last years modern organized and integrated world practice which brings new technology to the system is observed in the developing countries. Development of the economy is directly depend on the correct and timely collection of the tax payments. Lacks in the tax legislation, tax collection and tax audit which was indicated in the article are affecting to the economy of the developing countries. Government should give strong efford to eloborate the barriers and work attentively for this challenge.