This article covers the issues of legal regulations of taxation system, its simplification, improvement of tax discipline and increase of investment attractiveness, which acquire more and more global and topical character. The article analyzes the ongoing large-scale systemic work on strengthening tax discipline, forming a tax culture, creating a fair, transparent tax system for all taxpayers and bringing it in line with international standards, simplifying tax administration, eliminating contradictions and inconsistencies in tax legislation, strengthening the protection of the rights and legitimate interests of honest taxpayers. Moreover, there were studied the theoretical and practical aspects of the importance of legal regulation of issues related to the development of new effective mechanisms for ensuring compliance with tax discipline on the part of tax entities, as well as issues of relations arising between them. In addition, this research paper emphasizes the importance of improving tax discipline, further enhancement of the tax culture in order to introduce paperless document management, and solving problems of development and implementation of software products aimed at improving the efficiency of relations between the state tax service and taxpayers. By analyzing the main directions of ensuring tax discipline in Uzbekistan, proposals for improving the legislative framework were developed.
| Mualliflar | Ikrom Ergashev |
|---|---|
| Jurnal | Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences |
| Nashr sanasi | 2021-11-24 |
| Jild | 5 |
| Son | 2 |
| Betlar | 35-43 |
| Til | en |
| DOI | 10.51788/tsul.rols.2021.5.2./mkic1460 |
DOI: 10.51788/tsul.rols.2021.5.2./mkic1460 · Maqolaning asl sahifasi · PDF
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