Increasing tax culture as an important element of tax discipline

Ikrom Ergashev

Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences · 2021-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarIkrom Ergashev
JurnalЮридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences
NashriyotТошкент давлат юридик университети
ISSN2181-919X, 2181-1148
Nashr sanasi2021-11-24
Jild5
Son2
Betlar35-43
TilIngliz
Ilmiy sohaYuridik
DOI10.51788/tsul.rols.2021.5.2./mkic1460
Indeksga qo‘shilgan2026-09-02

DOI: 10.51788/tsul.rols.2021.5.2./mkic1460 · Maqolaning asl sahifasi · PDF

Ilmiy soha

Yuridik

Iqtibos keltirish

APAIkrom Ergashev (2021). INCREASING TAX CULTURE AS AN IMPORTANT ELEMENT OF TAX DISCIPLINE. Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(2), 35-43. https://doi.org/10.51788/tsul.rols.2021.5.2./mkic1460
GOST (OAK)Ikrom Ergashev INCREASING TAX CULTURE AS AN IMPORTANT ELEMENT OF TAX DISCIPLINE // Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences. – 2021. – T. 5, № 2. – P. 35-43. – DOI: 10.51788/tsul.rols.2021.5.2./mkic1460.
MLAIkrom Ergashev. “INCREASING TAX CULTURE AS AN IMPORTANT ELEMENT OF TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(2), 35-43, 2021. https://doi.org/10.51788/tsul.rols.2021.5.2./mkic1460
ChicagoIkrom Ergashev. “INCREASING TAX CULTURE AS AN IMPORTANT ELEMENT OF TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(2), 35-43 (2021). https://doi.org/10.51788/tsul.rols.2021.5.2./mkic1460
HarvardIkrom Ergashev (2021) ‘INCREASING TAX CULTURE AS AN IMPORTANT ELEMENT OF TAX DISCIPLINE’, Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(2), 35-43. https://doi.org/10.51788/tsul.rols.2021.5.2./mkic1460
BibTeX
@article{ikromergashev2021,
  title = {INCREASING TAX CULTURE AS AN IMPORTANT ELEMENT OF TAX DISCIPLINE},
  author = {Ikrom Ergashev},
  journal = {Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences},
  year = {2021},
  volume = {5},
  number = {2},
  pages = {35-43},
  doi = {10.51788/tsul.rols.2021.5.2./mkic1460},
  url = {https://doi.org/10.51788/tsul.rols.2021.5.2./mkic1460}
}

Boshqa maqola uchun iqtibos tayyorlash

Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences jurnalidan boshqa maqolalar

Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences — barcha maqolalar · 2021-yil arxivi

Ikrom Ergashev — boshqa maqolalari

Yuridik sohasidagi boshqa maqolalar

Yuridik sohasidagi OAK jurnallari