This article examines the theoretical and legal essence of the concepts of tax optimization and tax avoidance and analyzes their differences based on academic sources and practical approaches. The study systematizes the main criteria and distinguishing features that make it possible to differentiate these two concepts and explores the specifics of their manifestation in practice. In addition, the practical application of these criteria is illustrated through examples, and recommendations are developed to prevent tax disputes and improve the efficiency of tax administration.
| Mualliflar | Oymatova , Gulinur, Ойматова , Гулинур, Oymatova , Gulinur |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-06-30 |
| Jild | 4 |
| Son | 6 |
| Betlar | 77-83 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss6-pp77-83 |
DOI: 10.60078/2992-877x-2026-vol4-iss6-pp77-83 · Maqolaning asl sahifasi
tax optimization, tax avoidance, tax planning, tax law, tax administration, business purpose, abuse of rights, tax control, tax disputes, налоговая оптимизация, уклонение от уплаты налогов, налоговое планирование, налоговое право, налоговое администрирование, деловая цель, злоупотребление правом, налоговый контроль, налоговые споры, soliqni optimallashtirish, soliqdan qochish, soliqni rejalashtirish, soliq huquqi, soliq ma’murchiligi, ishbilarmonlik maqsadi, huquqni suiiste’mol qilish, soliq nazorati, soliq nizolari
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