"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. "
| Mualliflar | Ikrom Ergashev |
|---|---|
| Jurnal | Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences |
| Nashr sanasi | 2024-03-26 |
| Jild | 8 |
| Son | 1 |
| Betlar | 25-35 |
| Til | en |
| DOI | 10.51788/tsul.rols.2024.8.1./lgcd2531 |
DOI: 10.51788/tsul.rols.2024.8.1./lgcd2531 · Maqolaning asl sahifasi · PDF
This article covers the issues of legal responsibility and its improvement in the legal protection of the environment in the field of construction. The article first analyzes the relevance of the topic, relevant…
"In this article, theoretical and legal aspects of modern state administration and state civil service are analyzed based on scientific sources, doctrinal views, new approaches, theories, and concepts. Based on national…
"As civil society acquires an inclusive essence, in this process, the special activities of persons with special needs are observed. Privileges created for them create the basis for this activity. Ensuring the rights…
The activities of specially authorized bodies carrying out control in the field of ecology and environmental protection, ensuring the rational use of natural resources, are of great importance. Today, the deterioration…
This article analyzes the legal aspects of interaction between the President of the Republic of Uzbekistan and the Cabinet of Ministers based on the articles of the new edition of the Constitution. The position and role…
" This article provides a scientific and theoretical analysis of the principles of civil proceedings and issues of their improvement. It analyzes the views of legal scholars on the concept of the principle of legality…
This article considers issues related to the need for the development and adoption of a separate code of Private International Law for the Republic of Uzbekistan, with the aim of regulating international private legal…
"This study examines the complex problems of determining the place of discovery of inheritance in the form of digital objects in the context of international law and national legislation. The research methodology is…
"The article examines doctrinal approaches to the theoretical and methodological foundations of using the conceptual and terminological apparatus in lawmaking. The methods of scientific cognition, generalization, and…
"The article analyzes all the processes related to the participation of the assistant judge (senior assistant) - the secretary of the court session in the economic and civil process. The relevance of this topic is…
Юридик фанлар ахборотномаси – Вестник юридических наук – Review of law sciences — barcha maqolalar