Administrative responsibility for violation of tax discipline

Ikrom Ergashev

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

Annotatsiya

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.

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
Son3
Betlar5-14
TilIngliz
Ilmiy sohaYuridik
DOI10.51788/tsul.rols.2021.5.3./azuq5138
Indeksga qo‘shilgan2026-09-02

Ilmiy soha

Iqtibos keltirish

APAIkrom Ergashev (2021). ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE. Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(3), 5-14. https://doi.org/10.51788/tsul.rols.2021.5.3./azuq5138
GOST (OAK)Ikrom Ergashev ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE // Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences. – 2021. – T. 5, № 3. – P. 5-14. – DOI: 10.51788/tsul.rols.2021.5.3./azuq5138.
MLAIkrom Ergashev. “ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(3), 5-14, 2021. https://doi.org/10.51788/tsul.rols.2021.5.3./azuq5138
ChicagoIkrom Ergashev. “ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(3), 5-14 (2021). https://doi.org/10.51788/tsul.rols.2021.5.3./azuq5138
HarvardIkrom Ergashev (2021) ‘ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE’, Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 5(3), 5-14. https://doi.org/10.51788/tsul.rols.2021.5.3./azuq5138
BibTeX
@article{ikromergashev2021,
  title = {ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE},
  author = {Ikrom Ergashev},
  journal = {Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences},
  year = {2021},
  volume = {5},
  number = {3},
  pages = {5-14},
  doi = {10.51788/tsul.rols.2021.5.3./azuq5138},
  url = {https://doi.org/10.51788/tsul.rols.2021.5.3./azuq5138}
}

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