In this article, the author analyzes the theoretical, scientific and legislative issues of the international tax audit, the administration of value added tax, electronic tax audit, ensuring the openness and transparency of the activities of tax authorities as the main areas of tax audit. In addition, the content of tax control-specific terms (risk, analysis) and the introduction of their analogs into national legislation were discussed. In the international arena, the question of introducing new forms and methods of tax control (electronic verification) into national legislation is proposed.
| Mualliflar | Норматов Бекзод Акрамович |
|---|---|
| Jurnal | Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research |
| Nashr sanasi | 2021-03-15 |
| Til | O‘zbek |
налоговая проверки, налог на добавленную стоимость, международная налоговая проверка, электронная налоговая проверка, tax audit, value added tax, international tax audit, electronic tax audit, солиқ текшируви, қўшилган қиймат солиғи, халқаро солиқ текшируви, электрон солиқ текшируви
This article provides an analysis of the legal description of some aspects of administrative litigation. It also provides a case study on the use of rules regarding jurisdiction in administrative courts practice.
The article analyzes the concept of a departmental normative legal act on the basis of theoretical and current legislation. In foreign countries, the study of administrative regulations is based on administrative law…
This article examines the issues of state legal impact on the energy sector of the Republic of Uzbekistan. It also defines the types and structure of public functions in the field of energy management and includes the…
The main goal of this article is to create conditions for protecting the rights of business entities using various means. At the same time, the world experience of protecting the rights of business entities under the…
Тhis article analyzes the legal basis for the certification of civil servants, the goals, principles, stages, the procedure for conducting certification, the activities of the certification commission, the conclusion of…
Based on the experience of European countries and the United States of America, examined methods of regulating venture investment. This study is an analysis of the legal relationships that arise in connection with…
The article describes the control carried out by customs authorities, the importance of control, its implementation, the experience of foreign countries in the protection of counterfeit goods, low-quality products, the…
This article highlights the legislation of some countries (USA, Germany, France, Great Britain), handling on the prejudicial investigation of criminal cases, the interaction between operational-research units and…
This article provides an overview of the legal basis for the participation of the prosecutor in the Proceedings of administrative jurisdiction and administrative courts. statistical data, legislative norms and practical…
The article provides a criminological analysis of the causes and conditions of cattle thefts, criminal law and criminological aspects, stages of the commission of a crime, as well as the issue of responsibility for…
Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research — barcha maqolalar