The hybrid legal nature of the tax authority's reasoned opinion in tax monitoring is established, characterized by a combination of advisory and control functions within a single administrative mechanism. It is revealed that this institution creates a new category of conditionally binding administrative acts, the legal force of which depends on the express will of the addressee. The procedural features of drafting and implementing a reasoned opinion are described, including a two-way initiation mechanism, clear timeframes, and requirements for the justification of decisions. The impact of reasoned opinions on the creation of legal certainty and the stimulation of voluntary compliance with tax legislation is assessed. The Uzbek model is found to be consistent with international trends in the development of cooperative compliance programs with enhanced procedural guarantees for the protection of taxpayers' rights.
| Mualliflar | Azizov , Abrorjon, Азизов, Аброржон, Azizov, Abrorjon |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2026-06-25 |
| Jild | 7 |
| Son | 6/S |
| Betlar | 222-230 |
| Til | Rus |
| DOI | 10.47689/2181-1415-vol7-iss6/s-pp222-230 |
DOI: 10.47689/2181-1415-vol7-iss6/s-pp222-230 · Maqolaning asl sahifasi
налоговый мониторинг, превентивный контроль, взаимосогласительная процедура, налоговое законодательство, tax monitoring, preventive control, mutual agreement procedure, tax legislation, soliq monitoringi, preventiv nazorat, o‘zaro kelishuv tartib-taomili, soliq qonunchiligi
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