The article analyzes financial sanctions applied for violations of tax legislation, the aspects to be considered when organizing prosecutorial supervision over the legality and validity of their application, as well as the need to improve the provisions of the Tax Code establishing liability for tax offenses. In particular, it examines the legal grounds for applying financial sanctions to individuals, legal entities, and individual entrepreneurs, problematic aspects of taking mitigating and aggravating circumstances into account, as well as issues related to improving the relevant provisions from the perspective of protecting the rights and legitimate interests of business entities.
| Mualliflar | Matchanov, Sherzod, Матчанов, Шерзод, Матчанов, Шерзод |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashriyot | In Science МЧЖ |
| ISSN | 2181-1415 |
| Nashr sanasi | 2026-10-25 |
| Jild | 7 |
| Son | 10/S |
| Betlar | 142-150 |
| Til | Ingliz |
| DOI | 10.47689/2181-1415-vol7-iss10/s-pp142-150 |
| Indeksga qo‘shilgan | 2026-10-30 |
DOI: 10.47689/2181-1415-vol7-iss10/s-pp142-150 · Maqolaning asl sahifasi
органы прокуратуры, правовая защита права частной собственности, налоговые правонарушения, государственный бюджет, теневая экономика, противоправное действие или бездействие, обеспечение верховенства закона, укрепление законности, укрепление налоговой дисциплины, борьба с преступлениями и правонарушениями в налоговой и валютной сферах, финансовые санкции, физическое лицо, юридическое лицо, индивидуальный предприниматель, смягчающие и отягчающие ответственность обстоятельства, prosecution authorities, legal protection of private property rights, tax offenses, state budget, shadow economy, unlawful act or omission, ensuring the rule of law, strengthening legality, strengthening tax discipline, combating crimes and offenses in the tax and foreign exchange sectors, financial sanctions, individual, legal entity, individual entrepreneur, mitigating and aggravating circumstances, прокуратура органлари, хусусий мулк ҳуқуқини ҳуқуқий ҳимоя қилиш, солиққа оид ҳуқуқбузарликлар, давлат бюджети, хуфиёна иқтисодиёт, ғайриҳуқуқий ҳаракат ёки ҳаракатсизлик, қонун устуворлиги, қонунийлик, солиқ интизоми, солиқ ва валюта соҳасидаги жиноятлар ва ҳуқуқбузарликларга қарши кураш, молиявий санкциялар, жисмоний шахс, юридик шахс, якка тартибдаги тадбиркор, жавобгарликни енгиллаштирувчи ва оғирлаштирувчи ҳолатлар
| APA | Matchanov, Sherzod, Матчанов, Шерзод, & Матчанов, Шерзод (2026). Financial Sanctions Imposed for Violations of Tax Legislation and Key Considerations in Organizing Prosecutorial Supervision over Their Legality. Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 142-150. https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp142-150 |
|---|---|
| GOST (OAK) | Matchanov, Sherzod, Матчанов, Шерзод, Матчанов, Шерзод Financial Sanctions Imposed for Violations of Tax Legislation and Key Considerations in Organizing Prosecutorial Supervision over Their Legality // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2026. – T. 7, № 10/S. – P. 142-150. – DOI: 10.47689/2181-1415-vol7-iss10/s-pp142-150. |
| MLA | Matchanov, Sherzod, Матчанов, Шерзод, and Матчанов, Шерзод. “Financial Sanctions Imposed for Violations of Tax Legislation and Key Considerations in Organizing Prosecutorial Supervision over Their Legality.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 142-150, 2026. https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp142-150 |
| Chicago | Matchanov, Sherzod, Матчанов, Шерзод, and Матчанов, Шерзод. “Financial Sanctions Imposed for Violations of Tax Legislation and Key Considerations in Organizing Prosecutorial Supervision over Their Legality.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 142-150 (2026). https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp142-150 |
| Harvard | Matchanov, Sherzod, Матчанов, Шерзод, and Матчанов, Шерзод (2026) ‘Financial Sanctions Imposed for Violations of Tax Legislation and Key Considerations in Organizing Prosecutorial Supervision over Their Legality’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 142-150. https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp142-150 |
| BibTeX | @article{matchanovsherzod2026,
title = {Financial Sanctions Imposed for Violations of Tax Legislation and Key Considerations in Organizing Prosecutorial Supervision over Their Legality},
author = {Matchanov, Sherzod and Матчанов, Шерзод and Матчанов, Шерзод},
journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
year = {2026},
volume = {7},
number = {10/S},
pages = {142-150},
doi = {10.47689/2181-1415-vol7-iss10/s-pp142-150},
url = {https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp142-150}
} |
Boshqa maqola uchun iqtibos tayyorlash
The article examines the content of the right to an effective remedy under Article 2(3) of the International Covenant on Civil and Political Rights and the challenges of securing this right in tax matters. It analyses…
The article examines the projection of soft power by the People’s Republic of China, Japan and the Republic of Korea in Uzbekistan during 2000–2025. The study aims to identify differences in institutional logic, target…
The article examines the use of linguistic games in Russian language lessons in primary school. It highlights the role of game-based activities in increasing younger pupils’ learning motivation and developing their…
The article provides a comprehensive analysis of the establishment of Arab Caliphate rule in Central Asia, the scholarly and spiritual legacy and activities of the great scholar Ahmad al-Farghani in Egyptian history…
This article analyzes the concept, legal nature, and scientific and theoretical foundations of prosecutorial supervision over the legality of financial sanctions imposed as a measure of legal enforcement for tax…
This article analyzes the organizational and legal mechanisms for ensuring the safety of hydropower facilities in the Republic of Uzbekistan. It examines the rational use of water resources, the strengthening of energy…
The article examines theoretical and practical issues concerning the legal nature, calculation, suspension, and restoration of time limits for bringing labour disputes before the courts. It analyzes the historical…
The article examines the allocation of the burden of proof in labour disputes and procedural problems with particular types of evidence: employment records, electronic and digital evidence, and witness testimony. Based…
The development of clinical reasoning competence is one of the central objectives of contemporary medical education. Future physicians are expected not only to possess theoretical medical knowledge but also to interpret…
This article examines the content of the Instruction for district, uyezd, city-district, and volost militia structures, issued by the Main Directorate of the Soviet Militia of Turkestan on January 10, 1921. It explores…
Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar · 2026-yil arxivi
This article analyzes the concept, legal nature, and scientific and theoretical foundations of prosecutorial supervision over the legality of financial sanctions imposed as a measure of legal enforcement for tax…