Legal and economic boundaries between tax optimization and tax avoidance: a theoretical and practical analysis

Oymatova , Gulinur, Ойматова , Гулинур, Oymatova , Gulinur

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarOymatova , Gulinur, Ойматова , Гулинур, Oymatova , Gulinur
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-06-30
Jild4
Son6
Betlar77-83
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss6-pp77-83
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss6-pp77-83 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAOymatova , Gulinur, Ойматова , Гулинур, & Oymatova , Gulinur (2026). LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS. Иқтисодий тараққиёт ва таҳлил, 4(6), 77-83. https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp77-83
GOST (OAK)Oymatova , Gulinur, Ойматова , Гулинур, Oymatova , Gulinur LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 6. – P. 77-83. – DOI: 10.60078/2992-877x-2026-vol4-iss6-pp77-83.
MLAOymatova , Gulinur, Ойматова , Гулинур, and Oymatova , Gulinur. “LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS.” Иқтисодий тараққиёт ва таҳлил, 4(6), 77-83, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp77-83
ChicagoOymatova , Gulinur, Ойматова , Гулинур, and Oymatova , Gulinur. “LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS.” Иқтисодий тараққиёт ва таҳлил, 4(6), 77-83 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp77-83
HarvardOymatova , Gulinur, Ойматова , Гулинур, and Oymatova , Gulinur (2026) ‘LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS’, Иқтисодий тараққиёт ва таҳлил, 4(6), 77-83. https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp77-83
BibTeX
@article{oymatovagulinur2026,
  title = {LEGAL AND ECONOMIC BOUNDARIES BETWEEN TAX OPTIMIZATION AND TAX AVOIDANCE: A THEORETICAL AND PRACTICAL ANALYSIS},
  author = {Oymatova , Gulinur and Ойматова , Гулинур and Oymatova , Gulinur},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {6},
  pages = {77-83},
  doi = {10.60078/2992-877x-2026-vol4-iss6-pp77-83},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss6-pp77-83}
}

Boshqa maqola uchun iqtibos tayyorlash

Иқтисодий тараққиёт ва таҳлил jurnalidan boshqa maqolalar

Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2026-yil arxivi

Oymatova , Gulinur — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari