Analysis of issues related to the scientific and conceptual basis of legal responsibility for violation of tax discipline

Ergashev, Ikrom, Эргашев, Икром, Ergashev, Ikrom

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2022-yil

Annotatsiya

This scientific article provides a systematic analysis of the legal basis of legal responsibility for violation of tax discipline. So far, the scientific basis for legal responsibility for tax discipline violations has not been thoroughly studied. Therefore, practice in this sphere was 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 on 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
MualliflarErgashev, Ikrom, Эргашев, Икром, Ergashev, Ikrom
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
Nashr sanasi2022-12-25
Jild3
Son6
Betlar149-159
TilIngliz
DOI10.47689/2181-1415-vol3-iss6-pp149-159

Kalit so‘zlar

tax discipline, tax administration, tax system, offenses, types of taxes, tax responsibility, taxpayer, responsibility, legal responsibility, financial responsibility, administrative responsibility, criminal responsibility, object and subjects of offenses, object and subjects of responsibility, налоговая дисциплина, налоговое администрирование, налоговая система, правонарушения, виды налогов, налоговая ответственность, налогоплательщик, ответственность, юридическая ответственность, материальная ответственность, административная ответственность, уголовная ответственность, объект и субъекты правонарушений, объект и субъекты ответственности, soliq intizomi, soliq ma'muriyati, soliq tizimi, huquqbuzarliklar, soliq turlari, soliq majburiyati, soliq to'lovchi, javobgarlik, yuridik javobgarlik, moddiy javobgarlik, ma'muriy javobgarlik, jinoiy javobgarlik, huquqbuzarliklarning ob'ekti va sub'ektlari, javobgarlik ob'ekti va sub'ektlari

Ilmiy soha

Жамият ва инновациялар / Общество и инновации / Society and innovations jurnalidan boshqa maqolalar

Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar