Legal regulation of administrative liability for infractions in the field of tax assessment in the republic of Kazakhstan and in the republic of Uzbekistan

General Prosecutor’s Office of the Republic of Kazakhstan, Aigul Kusainova

Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences · 2022-yil

Annotatsiya

This article is devoted to the comparative legal analysis of the legislation regulating administrative liability in the field of tax assessment in the Republic of Kazakhstan and in the Republic of Uzbekistan. The article gives a holistic view of the administrative liability for the commission of infractions in the field of tax assessment in the two countries and its current problems in theory and law enforcement. The article reflects the opinions of scientists who have previously studied the problems of administrative liability, as well as scientists who have studied certain issues of administrative liability for committing infractions in the field of tax assessment. Also, the article reflects the peculiarities of the legislation regulating administrative liability in the field of tax assessment in the two countries. As the study of the legislation of the two countries has shown, the subjects of administrative liability in Uzbekistan are individuals and officials, whereas in Kazakhstan, legal entities also belong to the subjects of administrative liability. This article reveals the specifics of the application of administrative sanctions, the procedure for resolving cases of administrative infractions, and the revision of resolutions on cases of administrative infractions in the field of tax assessment and their execution. In the article, the author indicates proposals for further improvement of the legislation under study.

Maqola ma’lumotlari
MualliflarGeneral Prosecutor’s Office of the Republic of Kazakhstan, Aigul Kusainova
JurnalЮридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences
NashriyotТошкент давлат юридик университети
ISSN2181-919X, 2181-1148
Nashr sanasi2022-03-15
Jild6
Son1
Betlar30-45
TilIngliz
Ilmiy sohaYuridik
DOI10.51788/tsul.rols.2022.6.1./fptg4754
Indeksga qo‘shilgan2026-09-02

DOI: 10.51788/tsul.rols.2022.6.1./fptg4754 · Maqolaning asl sahifasi · PDF

Ilmiy soha

Yuridik

Iqtibos keltirish

APAGeneral Prosecutor’s Office of the Republic of Kazakhstan, & Aigul Kusainova (2022). LEGAL REGULATION OF ADMINISTRATIVE LIABILITY FOR INFRACTIONS IN THE FIELD OF TAX ASSESSMENT IN THE REPUBLIC OF KAZAKHSTAN AND IN THE REPUBLIC OF UZBEKISTAN. Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(1), 30-45. https://doi.org/10.51788/tsul.rols.2022.6.1./fptg4754
GOST (OAK)General Prosecutor’s Office of the Republic of Kazakhstan, Aigul Kusainova LEGAL REGULATION OF ADMINISTRATIVE LIABILITY FOR INFRACTIONS IN THE FIELD OF TAX ASSESSMENT IN THE REPUBLIC OF KAZAKHSTAN AND IN THE REPUBLIC OF UZBEKISTAN // Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences. – 2022. – T. 6, № 1. – P. 30-45. – DOI: 10.51788/tsul.rols.2022.6.1./fptg4754.
MLAGeneral Prosecutor’s Office of the Republic of Kazakhstan, and Aigul Kusainova. “LEGAL REGULATION OF ADMINISTRATIVE LIABILITY FOR INFRACTIONS IN THE FIELD OF TAX ASSESSMENT IN THE REPUBLIC OF KAZAKHSTAN AND IN THE REPUBLIC OF UZBEKISTAN.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(1), 30-45, 2022. https://doi.org/10.51788/tsul.rols.2022.6.1./fptg4754
ChicagoGeneral Prosecutor’s Office of the Republic of Kazakhstan, and Aigul Kusainova. “LEGAL REGULATION OF ADMINISTRATIVE LIABILITY FOR INFRACTIONS IN THE FIELD OF TAX ASSESSMENT IN THE REPUBLIC OF KAZAKHSTAN AND IN THE REPUBLIC OF UZBEKISTAN.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(1), 30-45 (2022). https://doi.org/10.51788/tsul.rols.2022.6.1./fptg4754
HarvardGeneral Prosecutor’s Office of the Republic of Kazakhstan, and Aigul Kusainova (2022) ‘LEGAL REGULATION OF ADMINISTRATIVE LIABILITY FOR INFRACTIONS IN THE FIELD OF TAX ASSESSMENT IN THE REPUBLIC OF KAZAKHSTAN AND IN THE REPUBLIC OF UZBEKISTAN’, Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(1), 30-45. https://doi.org/10.51788/tsul.rols.2022.6.1./fptg4754
BibTeX
@article{generalprosecutorsofficeoftherepublicofkazakhstan2022,
  title = {LEGAL REGULATION OF ADMINISTRATIVE LIABILITY FOR INFRACTIONS IN THE FIELD OF TAX ASSESSMENT IN THE REPUBLIC OF KAZAKHSTAN AND IN THE REPUBLIC OF UZBEKISTAN},
  author = {General Prosecutor’s Office of the Republic of Kazakhstan and Aigul Kusainova},
  journal = {Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences},
  year = {2022},
  volume = {6},
  number = {1},
  pages = {30-45},
  doi = {10.51788/tsul.rols.2022.6.1./fptg4754},
  url = {https://doi.org/10.51788/tsul.rols.2022.6.1./fptg4754}
}

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