Tax Monitoring in the System of Measures to Ensure Trust between Business and the State

Azizov , Abrorjon, Азизов, Аброржон, Azizov, Abrorjon

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAzizov , Abrorjon, Азизов, Аброржон, Azizov, Abrorjon
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2026-06-25
Jild7
Son6/S
Betlar222-230
TilIngliz
DOI10.47689/2181-1415-vol7-iss6/s-pp222-230
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol7-iss6/s-pp222-230 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Iqtibos keltirish

APAAzizov , Abrorjon, Азизов, Аброржон, & Azizov, Abrorjon (2026). Tax Monitoring in the System of Measures to Ensure Trust between Business and the State. Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 222-230. https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp222-230
GOST (OAK)Azizov , Abrorjon, Азизов, Аброржон, Azizov, Abrorjon Tax Monitoring in the System of Measures to Ensure Trust between Business and the State // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2026. – T. 7, № 6/S. – P. 222-230. – DOI: 10.47689/2181-1415-vol7-iss6/s-pp222-230.
MLAAzizov , Abrorjon, Азизов, Аброржон, and Azizov, Abrorjon. “Tax Monitoring in the System of Measures to Ensure Trust between Business and the State.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 222-230, 2026. https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp222-230
ChicagoAzizov , Abrorjon, Азизов, Аброржон, and Azizov, Abrorjon. “Tax Monitoring in the System of Measures to Ensure Trust between Business and the State.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 222-230 (2026). https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp222-230
HarvardAzizov , Abrorjon, Азизов, Аброржон, and Azizov, Abrorjon (2026) ‘Tax Monitoring in the System of Measures to Ensure Trust between Business and the State’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 222-230. https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp222-230
BibTeX
@article{azizovabrorjon2026,
  title = {Tax Monitoring in the System of Measures to Ensure Trust between Business and the State},
  author = {Azizov , Abrorjon and Азизов, Аброржон and Azizov, Abrorjon},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2026},
  volume = {7},
  number = {6/S},
  pages = {222-230},
  doi = {10.47689/2181-1415-vol7-iss6/s-pp222-230},
  url = {https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp222-230}
}

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