It is known that tax authorities and websites only provide information about taxes, fees, and changes in tax laws, so many taxpayers need tax advice from impartial experts. Currently, special tax consulting firms mainly provide advice on general issues, such as filling out tax returns, the procedure for incurring and paying taxes and fees, the taxpayer’s right to use tax benefits, and the procedure for their realization. Due to the insufficient and unsatisfactory legal literacy of taxpayers, there are many cases of untimely or incomplete payment of taxes, various mistakes in filling out declarations, correct and legal use of tax benefits. It should be noted here that tax counseling should act as a unique and suitable legal intermediary between taxpayers and tax authorities, providing practical assistance in the correct application and interpretation of tax legislation. This article analyzes the interpretation of the concept of tax consulting in our national legislation and the opinions of scholars on this concept.
| Mualliflar | Avazbek Yuldoshbekov |
|---|---|
| Jurnal | Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences |
| Nashr sanasi | 2023-12-21 |
| Jild | 7 |
| Son | 4 |
| Betlar | 49-57 |
| Til | en |
| DOI | 10.51788/tsul.rols.2023.7.4./ppmm9138 |
DOI: 10.51788/tsul.rols.2023.7.4./ppmm9138 · Maqolaning asl sahifasi · PDF
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