Improving the legal basis of the participation of state tax service bodies in ensuring tax discipline

Ikrom Ergashev

Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences · 2024-yil

Annotatsiya

"This article analyzes the scientific and conceptual basis of the participation of state tax bodies in ensuring tax discipline. Today, these questions have not been deeply studied from a legal point of view. Modern directions and a new vision to increase the efficiency of the participation of state tax bodies in ensuring tax discipline are proposed. Taking into account the fact that within the base of national tax legislation there are no in-depth scientific studies regarding the participation of state tax bodies in ensuring tax discipline, and also the opinions expressed in this scientific article are considered as scientific views, the research work mainly applied the comparative legal method of analysis. Meanwhile, methods of observation, generalization, induction, and deduction were also applied. The participation of state tax authorities in ensuring tax discipline is studied using the experience of foreign countries, the opinions of various foreign and national economists and law scholars, as well as the author’s own analytical considerations. As a result of the study, some problems were discovered with the participation of state tax authorities in ensuring tax discipline, in particular non-compliance with existing rules, and the reasons for their non-compliance were identified. The author analyzes the gaps in legislative rules related to the application of state tax policy and compliance with tax legislation, the correct calculation of taxes, their full and timely payment, as well as the reasons for rapid amendments in by-laws and their impact on taxpayers. In the meantime, it has been established that there are shortcomings in the application of legislation on tax control, and to eliminate them, it is necessary to make some amendments in the regulations. The article presents proposals and recommendations based on an 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 sanasi2024-03-26
Jild8
Son1
Betlar25-35
TilIngliz
Ilmiy sohaYuridik
DOI10.51788/tsul.rols.2024.8.1./lgcd2531
Indeksga qo‘shilgan2026-09-02

DOI: 10.51788/tsul.rols.2024.8.1./lgcd2531 · Maqolaning asl sahifasi · PDF

Ilmiy soha

Yuridik

Iqtibos keltirish

APAIkrom Ergashev (2024). IMPROVING THE LEGAL BASIS OF THE PARTICIPATION OF STATE TAX SERVICE BODIES IN ENSURING TAX DISCIPLINE. Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 8(1), 25-35. https://doi.org/10.51788/tsul.rols.2024.8.1./lgcd2531
GOST (OAK)Ikrom Ergashev IMPROVING THE LEGAL BASIS OF THE PARTICIPATION OF STATE TAX SERVICE BODIES IN ENSURING TAX DISCIPLINE // Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences. – 2024. – T. 8, № 1. – P. 25-35. – DOI: 10.51788/tsul.rols.2024.8.1./lgcd2531.
MLAIkrom Ergashev. “IMPROVING THE LEGAL BASIS OF THE PARTICIPATION OF STATE TAX SERVICE BODIES IN ENSURING TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 8(1), 25-35, 2024. https://doi.org/10.51788/tsul.rols.2024.8.1./lgcd2531
ChicagoIkrom Ergashev. “IMPROVING THE LEGAL BASIS OF THE PARTICIPATION OF STATE TAX SERVICE BODIES IN ENSURING TAX DISCIPLINE.” Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 8(1), 25-35 (2024). https://doi.org/10.51788/tsul.rols.2024.8.1./lgcd2531
HarvardIkrom Ergashev (2024) ‘IMPROVING THE LEGAL BASIS OF THE PARTICIPATION OF STATE TAX SERVICE BODIES IN ENSURING TAX DISCIPLINE’, Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences, 8(1), 25-35. https://doi.org/10.51788/tsul.rols.2024.8.1./lgcd2531
BibTeX
@article{ikromergashev2024,
  title = {IMPROVING THE LEGAL BASIS OF THE PARTICIPATION OF STATE TAX SERVICE BODIES IN ENSURING TAX DISCIPLINE},
  author = {Ikrom Ergashev},
  journal = {Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences},
  year = {2024},
  volume = {8},
  number = {1},
  pages = {25-35},
  doi = {10.51788/tsul.rols.2024.8.1./lgcd2531},
  url = {https://doi.org/10.51788/tsul.rols.2024.8.1./lgcd2531}
}

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