Scientific and theoretical analysis of legal responsibility for violation of tax discipline

Ikrom Ergashev

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

Annotatsiya

This scientific article provides a systematic analysis of the legal basis of legal responsibility for the violation of tax discipline. So far, the scientific basis for legal responsibility for tax discipline violations was not thoroughly studied. Therefore, practice in this sphere has been observed. In recent years, the issue of legal responsibility for violations of tax discipline in Uzbekistan has not been sufficiently studied from a legal and economic point of view. The author tried to illuminate the issue of the theoretical aspects of legal liability for violations of tax discipline. The author also analyzes the content of the concepts of “financial responsibility for tax violation”, “administrative responsibility for violation of tax discipline” and “criminal responsibility for violation of tax discipline” which are relevant today. The author’s comparative analysis of the legislation of foreign countries served to reflect the special characteristics of the article. This article discusses the possibility of reducing the number of violations of tax discipline in Uzbekistan through the introduction of artificial intelligence in the taxation system and the actions to be taken in the near future, based on the improvement of existing legislation. The author argues that the main direction in finding a legal solution to these issues should be to ensure tax discipline, develop the tax culture and expand the use of information technology. In addition, the article develops suggestions and recommendations based on the analysis of existing problems in this sphere.

Maqola ma’lumotlari
MualliflarIkrom Ergashev
JurnalЮридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences
NashriyotТошкент давлат юридик университети
ISSN2181-919X, 2181-1148
Nashr sanasi2022-07-19
Jild6
Son2
Betlar18-29
TilIngliz
Ilmiy sohaYuridik
DOI10.51788/tsul.rols.2022.6.2./fwgw6263
Indeksga qo‘shilgan2026-09-02

DOI: 10.51788/tsul.rols.2022.6.2./fwgw6263 · Maqolaning asl sahifasi · PDF

Ilmiy soha

Yuridik

Iqtibos keltirish

APAIkrom Ergashev (2022). SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE. Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(2), 18-29. https://doi.org/10.51788/tsul.rols.2022.6.2./fwgw6263
GOST (OAK)Ikrom Ergashev SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE // Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences. – 2022. – T. 6, № 2. – P. 18-29. – DOI: 10.51788/tsul.rols.2022.6.2./fwgw6263.
MLAIkrom Ergashev. “SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(2), 18-29, 2022. https://doi.org/10.51788/tsul.rols.2022.6.2./fwgw6263
ChicagoIkrom Ergashev. “SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(2), 18-29 (2022). https://doi.org/10.51788/tsul.rols.2022.6.2./fwgw6263
HarvardIkrom Ergashev (2022) ‘SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE’, Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 6(2), 18-29. https://doi.org/10.51788/tsul.rols.2022.6.2./fwgw6263
BibTeX
@article{ikromergashev2022,
  title = {SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE},
  author = {Ikrom Ergashev},
  journal = {Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences},
  year = {2022},
  volume = {6},
  number = {2},
  pages = {18-29},
  doi = {10.51788/tsul.rols.2022.6.2./fwgw6263},
  url = {https://doi.org/10.51788/tsul.rols.2022.6.2./fwgw6263}
}

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