A hybrid legal nature of the reasoned opinion of tax authority in tax monitoring has been established, characterized by a combination of consultative and control functions within a unified administrative mechanism. It has been revealed that this institute creates a new category of conditionally binding administrative acts, whose legal force depends on the addressee's expression of will. Procedural features of compilation and implementation of reasoned opinion have been characterized, including bilateral initiation mechanism, clear time frames and requirements for substantiation of decisions. The influence of reasoned opinion on formation of legal certainty and stimulation of voluntary compliance with tax legislation has been assessed. Compliance of the Uzbek model with international trends in development of cooperative compliance programs with enhanced procedural guarantees for protection of taxpayers' rights has been established.
| Mualliflar | Azizov, Abrorjon, Азизов, Аброржон, Azizov, Abrorjon |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashriyot | In Science МЧЖ |
| ISSN | 2181-1415 |
| Nashr sanasi | 2025-09-25 |
| Jild | 6 |
| Son | 9/S |
| Betlar | 579-589 |
| Til | Ingliz |
| Ilmiy soha | Yuridik |
| DOI | 10.47689/2181-1415-vol6-iss9/s-pp579-589 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.47689/2181-1415-vol6-iss9/s-pp579-589 · Maqolaning asl sahifasi
административное толкование, кооперативное администрирование, превентивный контроль, взаимосогласительная процедура, administrative interpretation, cooperative administration, preventive control, mutual agreement procedure, ma’muriy talqin, kooperativ ma’murlash, profilaktik nazorat, o‘zaro kelishuv protsedurasi
| APA | Azizov, Abrorjon, Азизов, Аброржон, & Azizov, Abrorjon (2025). Reasoned opinion of the tax authority in tax monitoring: legal nature, form, and legal consequences. Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(9/S), 579-589. https://doi.org/10.47689/2181-1415-vol6-iss9/s-pp579-589 |
|---|---|
| GOST (OAK) | Azizov, Abrorjon, Азизов, Аброржон, Azizov, Abrorjon Reasoned opinion of the tax authority in tax monitoring: legal nature, form, and legal consequences // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2025. – T. 6, № 9/S. – P. 579-589. – DOI: 10.47689/2181-1415-vol6-iss9/s-pp579-589. |
| MLA | Azizov, Abrorjon, Азизов, Аброржон, and Azizov, Abrorjon. “Reasoned opinion of the tax authority in tax monitoring: legal nature, form, and legal consequences.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(9/S), 579-589, 2025. https://doi.org/10.47689/2181-1415-vol6-iss9/s-pp579-589 |
| Chicago | Azizov, Abrorjon, Азизов, Аброржон, and Azizov, Abrorjon. “Reasoned opinion of the tax authority in tax monitoring: legal nature, form, and legal consequences.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(9/S), 579-589 (2025). https://doi.org/10.47689/2181-1415-vol6-iss9/s-pp579-589 |
| Harvard | Azizov, Abrorjon, Азизов, Аброржон, and Azizov, Abrorjon (2025) ‘Reasoned opinion of the tax authority in tax monitoring: legal nature, form, and legal consequences’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 6(9/S), 579-589. https://doi.org/10.47689/2181-1415-vol6-iss9/s-pp579-589 |
| BibTeX | @article{azizovabrorjon2025,
title = {Reasoned opinion of the tax authority in tax monitoring: legal nature, form, and legal consequences},
author = {Azizov, Abrorjon and Азизов, Аброржон and Azizov, Abrorjon},
journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
year = {2025},
volume = {6},
number = {9/S},
pages = {579-589},
doi = {10.47689/2181-1415-vol6-iss9/s-pp579-589},
url = {https://doi.org/10.47689/2181-1415-vol6-iss9/s-pp579-589}
} |
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