Matters of Improving Theological-Legal Basics of Tax Obligations

doi:10.31838/jcr.07.02.42

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“…It is also important to note that effective tax administration helps to increase tax revenues in the budget, reduce tax offenses, improve the investment climate, and ensure the rights and legal interests of individuals and legal entities [21].…”

Section: анализ вопросов связанных с научно-концептуальными основами ...mentioning

confidence: 99%

Analysis of issues related to the scientific and conceptual basis of legal responsibility for violation of tax discipline

Ergashev¹

2022

ОИ

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This scientific article provides a systematic analysis of the legal basis of legal responsibility for violation of tax discipline. So far, the scientific basis for legal responsibility for tax discipline violations has not been thoroughly studied. Therefore, practice in this sphere was observed. In recent years, the issue of legal responsibility for violations of tax discipline in Uzbekistan has not been sufficiently studied from a legal and economic point of view. The author tried to illuminate the issue on the theoretical aspects of legal liability for violations of tax discipline. The author also analyzes the content of the concepts of “financial responsibility for tax violation”, “administrative responsibility for violation of tax discipline” and “criminal responsibility for violation of tax discipline”, which are relevant today. The author’s comparative analysis of the legislation of foreign countries served to reflect the special characteristics of the article. This article discusses the possibility of reducing the number of violations of tax discipline in Uzbekistan through the introduction of artificial intelligence in the taxation system and the actions to be taken in the near future, based on the improvement of existing legislation. The author argues that the main direction in finding a legal solution to these issues should be to ensure tax discipline, develop the tax culture and expand the use of information technology. In addition, the article develops suggestions and recommendations based on the analysis of existing problems in this sphere

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Section: анализ вопросов связанных с научно-концептуальными основами ...mentioning

confidence: 99%

Analysis of issues related to the scientific and conceptual basis of legal responsibility for violation of tax discipline

Ergashev¹

2022

ОИ

View full text Add to dashboard Cite

show abstract

Matters of Improving Theological-Legal Basics of Tax Obligations

Abstract: This article explores the theoretical and legal bases of tax administration and theoretical and practical aspects of development trends. Proposals were made on improving the theoretical and legal framework for tax legislation.

Cited by 1 publication

References 2 publications

Analysis of issues related to the scientific and conceptual basis of legal responsibility for violation of tax discipline

Analysis of issues related to the scientific and conceptual basis of legal responsibility for violation of tax discipline

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