This article explores the theoretical foundations of tax administration, its goals and functions, as well as the core principles of effective tax governance. It analyzes the role of administrative mechanisms in enhancing the tax system and practical approaches to ensuring fair and transparent tax collection. The study also presents recommendations for reforming tax administration in Uzbekistan based on best international practices.
| Mualliflar | Latipova , Nigora, Латипова , Нигора, Latipova , Nigora |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashriyot | In Science МЧЖ |
| ISSN | 2181-1415 |
| Nashr sanasi | 2025-04-25 |
| Jild | 6 |
| Son | 4/S |
| Betlar | 196-200 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.47689/2181-1415-vol6-iss4/s-pp196-200 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.47689/2181-1415-vol6-iss4/s-pp196-200 · Maqolaning asl sahifasi
soliq ma’murchiligi, soliq tizimi, tamoyillar, fiskal siyosat, shaffoflik, soliq nazorati, davlat byudjeti, soliq islohoti, soliq to‘lovchilarning huquqlari, iqtisodiy boshqaruv, налоговое администрирование, налоговая система, принципы, фискальная политика, прозрачность, налоговый контроль, государственный бюджет, налоговая реформа, права налогоплательщиков, экономическое управление, tax administration, tax system, principles, fiscal policy, transparency, tax control, state budget, tax reform, taxpayers’ rights, economic management
| APA | Latipova , Nigora, Латипова , Нигора, & Latipova , Nigora (2025). The essence and principles of tax administration. Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(4/S), 196-200. https://doi.org/10.47689/2181-1415-vol6-iss4/s-pp196-200 |
|---|---|
| GOST (OAK) | Latipova , Nigora, Латипова , Нигора, Latipova , Nigora The essence and principles of tax administration // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2025. – T. 6, № 4/S. – P. 196-200. – DOI: 10.47689/2181-1415-vol6-iss4/s-pp196-200. |
| MLA | Latipova , Nigora, Латипова , Нигора, and Latipova , Nigora. “The essence and principles of tax administration.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(4/S), 196-200, 2025. https://doi.org/10.47689/2181-1415-vol6-iss4/s-pp196-200 |
| Chicago | Latipova , Nigora, Латипова , Нигора, and Latipova , Nigora. “The essence and principles of tax administration.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(4/S), 196-200 (2025). https://doi.org/10.47689/2181-1415-vol6-iss4/s-pp196-200 |
| Harvard | Latipova , Nigora, Латипова , Нигора, and Latipova , Nigora (2025) ‘The essence and principles of tax administration’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(4/S), 196-200. https://doi.org/10.47689/2181-1415-vol6-iss4/s-pp196-200 |
| BibTeX | @article{latipovanigora2025,
title = {The essence and principles of tax administration},
author = {Latipova , Nigora and Латипова , Нигора and Latipova , Nigora},
journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
year = {2025},
volume = {6},
number = {4/S},
pages = {196-200},
doi = {10.47689/2181-1415-vol6-iss4/s-pp196-200},
url = {https://doi.org/10.47689/2181-1415-vol6-iss4/s-pp196-200}
} |
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