This article covers the basics of administrative liability for tax offenses. Author carried out a systematic analysis of the norms of material liability for violation of tax discipline established in the part of administrative liability for tax offenses, studied not only experience of foreign countries, but also existing problems, developed recommendations for their solution and gave own proposals to improve legislative acts in the analyzed area. At the same time, in this article author argues that the prevention of tax violations should be a priority of tax policy. This is based on improving the legal culture of taxpayers, introducing modern methods of tax monitoring and control, providing comprehensive assistance to taxpayers in fulfilling tax obligations. It was also analyzed the importance of solving problems regarding the issue of administrative responsibility in the Republic of Uzbekistan for tax offenses through the study and analysis of scientific and theoretical literature, relevant statistics and other practical materials on tax and financial law.
| Mualliflar | Ikrom Ergashev |
|---|---|
| Jurnal | Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences |
| Nashr sanasi | 2021-11-24 |
| Jild | 5 |
| Son | 3 |
| Betlar | 5-14 |
| Til | en |
| DOI | 10.51788/tsul.rols.2021.5.3./azuq5138 |
DOI: 10.51788/tsul.rols.2021.5.3./azuq5138 · Maqolaning asl sahifasi · PDF
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